(Unofficial translation)

 

Decree of the President of the Republic of Belarus

No 1 of January 16, 2009

[Amended as of November 23, 2017]

On State Registration and Liquidation (Termination of Activities) of Economic Entities

 

For the purposes of improvement of the procedure of state registration and liquidation (termination of activities) of commercial and non-commercial organizations, individual entrepreneurs and in accordance with part three of article 101 of the Constitution of the Republic of Belarus, I decree:

1. To approve the annexed:

Regulations on State Registration of Economic Entities;

Regulations on Liquidation (Termination of Activities) of Economic Entities.

2. To establish that:

2.1. the state registration of economic entities* is carried out on the basis of  the declaration principle** on the day of submission of documents necessary for its performance.

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* For the purposes of this Decree, economic entities mean legal and natural persons listed in sub-clauses 1.1 and 1.2 of clause 1 of Regulations on State Registration of Economic Entities being approved by this Decree.

** The declaration principle of state registration does not cover the state registration of banks, non-bank credit-and-finance organizations.

2.2. control over performance by the registering bodies of the state registration and liquidation (termination of activities) of economic entities is imposed on the Ministry of Justice.

Binding proposals presented by the Ministry of Justice to the registering bodies according to the results of the inspections are obligatory for those bodies which are obliged to inform about elimination of detected violations within one-month period from the day if their receipt. In the case of non-fulfilment of presented binding proposals, the Ministry of Justice is entitled to send to the authorized state body (authorized official) a binding proposal on bringing guilty persons to disciplinary responsibility.

2.3. the following documents shall be submitted by legal persons, individual entrepreneurs to the bank, non-bank credit-and-finance organization for opening current (settlement) bank accounts:

application for opening a current (settlement) bank account;

copy (without notary attesting) of the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract), which has a stamp evidencing the performance of the state registration; for a legal person;

copy (without notary attesting) of the certificate of state registration; for an individual entrepreneur.

Other documents for opening current (settlement) bank accounts by legal persons, individual entrepreneurs shall not be submitted to the bank, non-bank credit-and-finance organization following documents:

Owner of the property legal person, citizen which applied for the state registration as an individual entrepreneur is entitled, while passing the procedure of state registration, to initiate in the application for the state registration that the registering body shall forward information necessary for opening a current (settlement) bank account, contained in the documents specified in part one of this sub-clause. to the bank, non-bank credit-and-finance organization. Such information shall be sent by the registering body to the bank, non-bank credit-and-finance organization in the form of electronic document. In that instance documents specified in part one of this sub-clause are not submitted by legal persons, individual entrepreneurs for opening the current (settlement) bank account to the bank, non-bank credit-and-finance organization.

Bank, non-bank credit-and-finance organization carries out witnessing the authenticity of the signatures of officials of the legal person, individual entrepreneur, included in the card with specimens of signatures and of the impression of the seal, provided by the legislation, for confirmation of powers on making settlements with monetary means held in current (settlement) bank accounts of legal persons, individual entrepreneurs;

2.4. Banks, non-bank credit-and-finance organizations are obliged to send, within one banking day from the date of opening of current (settlement) and other bank accounts by created (reorganized) commercial and non-commercial organizations, individual entrepreneurs:

notification about opening of current (settlement) and other bank accounts to the respective tax body;

notification about opening of current (settlement) bank account to a respective body of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection;

2.5. owners of the property (founder, participant), head of a  non-commercial organization (being) created in the form of institution and association (union), in the event of occurrence of circumstance entailing the violations of requirements contained in indent three of part one of clause 19 of the Regulations on State Registration and Liquidation of Economic Entities approved by the this Decree, are obliged, within two month period, to ensure adoption of measures provided in indent four of part one of sub-clause 3.3 of clause 3 of the Regulations on Liquidation (Termination of Activities) of Economic Entities approved by this Decree;

2.6. the registering body has the right to:

carry out activity on technical and/or cryptographic protection of the information, in the part of certification of the external presentation form of the electronic document on a paper-based carrier being presented to the registering body or by the registering body, in the order to be determined by the legislation;

receipt, processing and storage of personal data of natural persons, including individual entrepreneurs, without their written consent, as well as to carry out subsequent transfer of those data to the state bodies and other organizations, including banks and non-bank credit and financing organizations, in the order established by the legislation, in connection with fulfilment of functions and tasks imposed on the registering bodies by this Decree;

2.7. regional executive committees and the Minsk City Executive Committee are entitled to authorize their structural divisions to take decisions on liquidation of legal persons, termination of activities of individual entrepreneurs and entering a record into the Unified Register of Legal Persons and Individual Entrepreneurs about exclusion of economic entities from it;

2.8.when auditing organizations, auditors carrying out activity as individual entrepreneurs render services on the basis of a contract of rendering auditing services on independent appraisal of legal persons (individual entrepreneurs) upon their liquidation (termination of activities) in accordance with part one of sub-clause 3.1 of clause 3 of the Regulations on State Registration and Liquidation (Termination of Activities) of Economic Entities approved by this Decree, they must check correctness of computation, timeliness and completeness of payment of taxes, dues (duties), other obligatory payments to the budget, including to special-purpose state budget funds, control over correctness of computation, timeliness and completeness of payment of which is imposed on tax bodies, availability (absence) of the pending obligations of the legal person (individual entrepreneur) before customs bodies, execution of duties on payment of insurance fees for compulsory insurance against accidents in the workplace and occupational diseases, as well as establish the fact of engagement by the individual entrepreneur of natural persons on labour and/or civil-law contracts.

Requirements for rendering of services specified in part one of this sub-clause and the procedure for their rendering are established by the Council of Ministers of the Republic of Belarus.

3. The liquidation (termination of activity) of the economic entities the decision about the liquidation of which is taken prior to the entry into force of this Decree is performed according to the procedure which has been effective prior to the entry into force of this Decree.

4. Economic entities the decision about liquidation (termination of activities) of which is adopted prior to January 1, 2011, which do not have the indebtedness before the budget, on payments to the budget of the Fund of social protection of population of the Republic of Belarus on compulsory insurance against accidents at workplace and occupational diseases, pending obligations before customs bodies, on which the process of liquidation (termination of activities) cannot be completed because of the absence or impossibility of recovery of the seal (stamp), of the certificate of state registration, failure to deliver for storage the documents, including those concerning personnel, shall be excluded  by the registering body from the Unified State Registry of Legal Persons and Individual Entrepreneurs.

Legal persons created by state bodies that did not bring their constituent documents in compliance with the legislation till July 1, 2002 in relation to which there are non-executed court judgments of economic court about termination of the liquidation proceedings or there have been taken decisions of the state body on liquidation, which have no indebtedness before the budget, on payments to the budget of the state budgetary fund of social protection of the population of the Republic of Belarus, on compulsory insurance against accidents in the workplace and occupational diseases, pending obligations before customs bodies, are excluded by the registering body from the Unified State Register of Legal Persons and Individual Entrepreneurs. The ground for the registering body to take a decision about entry of the record to the Unified State Register of Legal Persons and Individual Entrepreneurs about the exclusion of the legal person from it shall be a written proposal of the state body about the exclusion of the legal person from the Unified State Register of Legal Persons and Individual Entrepreneurs, directed to the registering body.

5. Within a three-month period the Council of Ministers of the Republic of Belarus shall:

ensure the bringing of acts of legislation in compliance with this Decree;

take other measures directed at implementation of the provisions of this Decree.

6. [translation not given]

7. This Decree enters into force from 1 February 2009 with the exception of clause 5 and this clause which enter into force from the day of its signing, is temporary and according to part 3 of Article 101 of the Constitution of the Republic of Belarus is to be presented for consideration of the National Assembly of the Republic of Belarus.

 

President of the Republic of Belarus

A. Lukashenko

 

 

APPROVED

Decree of the President of the Republic of Belarus

No 1 of January 16, 2009

(as edited by Decree of the President of the Republic of Belarus

No 2 of January 24, 2013)

REGULATIONS
on State Registration of Economic Entities

CHAPTER 1
GENERAL PROVISIONS

1. The following are subject to the state registration in accordance with these Regulations:

1.1. legal persons being created (reorganized):

economic partnerships and companies, unitary enterprises, production cooperatives, including agricultural production cooperatives, state association being commercial organizations and peasant's (farmer’s) households (further — commercial organizations);

associations (unions) — associations of commercial and/or non-commercial organizations, associations of commercial organizations and/or individual entrepreneurs, state associations being commercial organizations, consumer cooperatives, horticultural partnerships, chambers of commerce and industry, institutions, partnerships of owners (further — non-commercial organizations);

1.2. individual entrepreneurs;

1.3. changes and/or additions being introduced into statutes (constituent contracts for commercial organizations which operate only on the basis of constituent contracts) of commercial and non-commercial organizations and changes being introduced into certificates of state registration of individual entrepreneurs.

2. State registration of banks, non-bank credit-and-finance organizations, insurance organizations, insurance brokers, associations of insurers, state associations, special financial organizations, joint stock investment funds, open joint stock companies created in the process of privatization of state property, of changes and/or additions being introduced into their statutes (constituent contracts for commercial organizations which operate only on the basis of constituent contracts) is performed according to the procedure provided for in these Regulations with regard to peculiarities established by the legislation for respective economic entities. Legislative acts may establish peculiarities of the state registration of other economic entities with account of activities being carries out by them.

3. Norms of these Regulations are not applied at registration and liquidation of republican state-public associations, funds, religious organizations, courts of arbitration, colleges of advocates, advocates offices, the Belarusian notarial chamber, the Chamber of tax consultants, organizations ensuring the conduct of mediation, as well as political parties and other public associations, their unions (associations), unions (associations) for kind(s) of sport created with participation of public association(s). At that state registration of unions (associations) for kind(s) of sport created with participation of public association(s) is carried out in the procedure established for state registration of unions (associations) of public associations.

4. The state registration of a legal person is performed at the place of its location, of an individual entrepreneur – at the place of residence.

5. The place of location of a private unitary enterprise, peasant’s (farmer’s) household may be dwelling premises (apartment, a dwelling house) of the natural person — owner of the property of the private unitary enterprise, the head of peasant’s (farmer’s) household  (later on – living quarters) in one of the following cases:

living quarters belong to him/her on the right of ownership (is in participatory share or joint ownership) – with the consent of other owner (all owners) and also of all full-aged members of the family (members of the family of all owners) residing in those quarters;

he/she permanently resides in the living quarters (except for living quarters of state housing fund) what is evidenced by a respective note in the identity document or by data in the card of registration, - with the consent of the owner (all owners) of living quarters of private housing fund and also of all full-aged members of the family of the owner (all owners) residing in those quarters.

At that the payment for communal services and other payments connected with the exploitation of such quarters are collected from the owner of the living quarters in the order specified by the Council of Ministers of the Republic of Belarus.

Carrying out the production activity (performing of works, rendering of services) in the living quarters being the place of location of private unitary enterprise or peasant’s (farmer’s) household is not allowed without transferring those quarters into non-living in the order specified by the legislation.

6. The state duty is collected for the state registration of commercial and non-commercial organizations, individual entrepreneurs, changes and/or additions being introduced into statutes (constituent contracts for commercial organizations which operate only on the basis of constituent contracts), of changes being introduced into the certificate of state registration of individual entrepreneurs, for issuing a duplicate of the certificate of state registration, in the instances and amounts established by legislative acts.

Collection of other payments at performing state registration is not allowed.

CHAPTER 2
STATUTORY FUND OF COMMERCIAL ORGANIZATION

7. Commercial organizations determine the amounts of statutory funds on their own, with the exception of commercial organizations mentioned in clause 8 of these Regulations. The statutory fund of a commercial organization must be declared in Belarusian rubles.

The statutory fund of a commercial organization, declared in the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract) must be formed within twelve months from the date of state registration of this organization, unless otherwise established by legislative acts or a shorter period for forming the statutory fund is determined by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract).

When the contribution to the statutory fund of a commercial organization is made in the order determined by the legislation, its recalculation shall be carried out at the official exchange rate of the Belarusian ruble to the relevant foreign currency, established by the National Bank on the date of actual making this contribution.

When forming the statutory fund through making a non-monetary contribution, assessment of the value of a non-money contribution must be performed. In the event of performing an independent assessment of the value of a non-money contribution being made to the statutory fund of the commercial organization, the expert examination of this assessment is not made.

Commercial organizations that formed, within the period determined in accordance with part two of this clause, the statutory fund in a lesser amount than provided in their statutes (constituent contracts – for commercial organizations which operate only on the basis of constituent contracts) are obliged to decreased the originally declared amount of the statutory fund till its actually formed amount. Commercial organizations for which the minimal amounts of statutory funds are established by the legislation are obliged to decrease the amount of statutory funds till the actually formed amount that may not be less than the minimal amount of the statutory fund specified by the legislation.

In the event of submission by commercial organization to the registering body of documents for carrying out the state registration of changes and/or additions into the statute (constituent contract – for commercial organizations which operate only on the basis of constituent contracts), concerning the increase of statutory funds of commercial organizations, the statutory fund of the said organizations must be formed in amounts provided by these changes and/or additions, unless otherwise established by legislative acts.

8. The minimal size of the statutory fund is established at the amount equivalent to:

100 base units, for closed joint-stock companies;

400 base units, for open joint-stock companies;

The minimal amounts of statutory funds specified in part one of this clause are determined in Belarusian rubles based on the amount of the base unit established on the day on which the statute (changes and/or additions, connected with the change of the size of the statutory fund) are submitted into the registering body.

The statutory fund of commercial organizations specified in clause 2 of these Regulations shall be formed having regard to specific features established for them by the legislation.

CHAPTER 3
REGISTERING BODIES

9. The state registration is carried out by the following registering bodies:

the National Bank - of banks and non-bank credit-and-finance organizations, including those located in free economic zones and China – Belarus industrial park "Great Stone";

Ministry of Finance - of insurance organizations, insurance brokers, associations of insurers, including those located in free economic zones and China-Belarus industrial park "Great Stone";

Ministry of Justice - of chambers of commerce and industry;

administrations of free economic zones - of commercial and non-commercial organizations,  individual entrepreneurs in free economic zones, with the exception of organizations provided in indents two and three of this clause;

administration of the China-Belarus industrial park "Great Stone" – of commercial and non-commercial organizations, individual entrepreneurs in the territory of the China-Belarus industrial park "Industrial Park 'Great Stone", with the exception of organizations provided in indents two and three of this clause;

regional (oblast) executive committees and Minsk City  Executive Committee – of commercial organizations with participation of foreign and international organizations, with the exception of organizations provided in indents two, three, five and six of this clause;

regional (oblast) executive committees, Brest, Vitebsk, Gomel, Grodno, Minsk, Mogilev City Executive Committees - of economic entities not indicated in indents two - seven of this clause. The regional (oblast) executive committees have the right to delegate a part of their powers on state registration of economic entities to other local executive and administrative bodies, and mentioned City Executive Committees - to respective administrations of districts in the cities.

10. Registering bodies, in accordance with their competence, shall:

agree names, including requirements set for such names in relation to commercial and non-commercial organizations, with the exception of banks and non-bank credit-and-finance organizations, is established by the Council of Ministers of the Republic of Belarus, and in relation to name of banks and non-bank credit-and-finance organizations – by the National Bank;

carry out the state registration of economic entities, changes and/or additions being introduced into statutes of legal persons (constituent contracts for commercial organizations which operate only on the basis of constituent contracts), changes being introduced into the certificates of state registration of individual entrepreneurs, by putting a stamp on the statute (constituent contract), changes and/or additions introduced into the statute (constituent contract) of the legal person, issuance of a new certificate of state registration of the individual entrepreneur and by entering a respective record into the Unified State Register of Legal Persons and Individual Entrepreneurs*;

submit to the Ministry of Justice of necessary data on economic entities for the inclusion thereof into the Unified State Register of Legal Persons and Individual Entrepreneurs, as well as for the exclusion thereof from this register;

ensure systematization and storage of data about the state registration of economic entities;

interact with republic bodies of state administration, other state bodies and other organizations, including with banks and non-bank credit-and-finance organizations, on the matters of state registration of economic entities, changes and/or additions being introduced into the statutes (constituent contracts for commercial organizations which operate only on the basis of constituent contracts), changes being introduced into certificates of state registration of individual entrepreneurs, including the matters of putting on record, registration as an insurer on compulsory insurance against accidents at workplace and occupational diseases, forwarding information necessary for opening a current (settlement) bank account, in the order determined by the Council of Ministers of the Republic of Belarus;

perform other functions connected with the state registration of economic entities.

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* The record is entered into the database (territorial part) of the Unified State Register of Legal Persons and Individual Entrepreneurs which is formed by the registering body in accordance with its competence and in an automated regime is included into the Unified State Register of Legal Persons and Individual Entrepreneurs.

Conducting the Unified State Register of Legal Persons and Individual Entrepreneurs is carried out by the Ministry of Justice in the order established by the Council of Ministers of the Republic of Belarus.

11. The registering bodies are obliged to ensure a daily, during all working hours of the registering body, acceptance of documents for the state registration, with the exception of days-off, state holidays and festive days being non-working days.

CHAPTER 4
APPLYING FOR STATE REGISTRATION

12. Prior to submission to the registering body of the documents for the state registration, provided by these Regulations, the owner of the property, founders (participants) of the commercial or non-commercial organization being created shall:

agree the name of  the commercial and non-commercial organization with the registering body;

determine the supposed location of the commercial and non-commercial organization, having regard to requirements of clause 5 of these Regulations;

Take the decision about creation of a commercial, non-commercial organization and prepare its statute (constituent contract – for a commercial organization which operates only on the basis of the constituent contract).

13. The documents for the state registration may be submitted to the registering body:

through personal appearance of persons specified in indents two to five of part three of clause 19 of these Regulations;

in electronic form by persons specified in indents two to five of part three of clause 19 of these Regulations, as well as by notaries. Integrity and authenticity of documents submitted in electronic form mus be confirmed by an electronic digital signature.

For the purposes of ensuring the state registration of economic entities on the basis of documents submitted to the registering body in an electronic form, the Ministry of Internal Affairs shall provide the Ministry of Justice with the access to the automated system "Passport" under the procedure to be determined by an agreement between the Ministry of Justice and the Ministry of Internal Affairs, or by means of the single portal of electronic services of the nation-wide automated information system, as well as personal data from the register of the population in the order established by the legislative acts.

14. For the state registration of commercial and non-commercial organizations, including those being created also as a result of an reorganization in the form of  splitting-up, splitting-off and merging, the following shall be presented to the registering body:

an application for the state registration;

the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract), in two copies, without notary attesting, its electronic copy (in the format .doc or .rtf);

a legalized extract from the commercial register of the country of foundation or another equivalent proof of the legal status of the organization in accordance with the legislation of the country of its foundation or a copy of the mentioned documents certified by a notary (the extract shall be dated not later than a year before the submission of the application for the state registration), with translation in Belarusian or Russian language (the signature of the translator is to be certified by a notary), for the owner of the property, founders being foreign organizations;

a copy of the identity document, with a translation in Belarusian or Russian language (the signature of the translator is to be certified by a notary), for the owner of the property, founders being foreign natural persons;

the original or a copy of the payment document confirming the payment of the state duty;

the original of the certificate of state registration of the organization being reorganized in the case of reorganization in the form of merger or splitting-up.

For the state registration of an horticultural partnership or peasant’s (farmer’s) household along with the documents specified in part one of this clause, a copy of the document of the local executive and administrative body confirming the possibility of the location of the horticultural partnership or peasant’s (farmer’s) household and the supposed place of such location.

Demanding other documents for the state registration of commercial and non-commercial organizations is prohibited.

15. For the state registration of an individual entrepreneur the following is to be submitted to the registering body:

an application for the state registration;

a photograph of the citizen which applied for the state registration;

the original or a copy of the payment document confirming the payment of the state duty.

16. For the state registration of changes and/or additions being introduced into statutes (constituent contracts for commercial organizations which operate only on the basis of constituent contracts) of commercial and non-commercial organizations, including in the form of spin-off, transformation and affiliation, the following is to be submitted to the registering body:

an application for the state registration;

changes and/or additions, which shall be formalized as an annex to the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract), in two copies, without notary attesting, an electronic copy thereof (in the format .doc or .rtf). At the wish of the commercial, non-commercial organization, the statute (constituent contract) may be submitted in the new wording;

original of the certificate of state registration in the case of changing the name of the organization, original of the certificate of state registration of the organization that was affiliated in the case of reorganization of the organization in the form of affiliation, original of the certificate of state registration of the organization in the case of reorganization of the organization in the form of transformation;

a legalized extract from the commercial register of the country of foundation or another equivalent proof of the legal status of the organization in accordance with the legislation of the country of its foundation or a copy of the mentioned documents certified by a notary (the extract shall be dated not later than a year before the day of submission of the application for the state registration), with translation in Belarusian or Russian language (the signature of the translator is to be certified by a notary), in the case of change of the owner of the property, founders if the new owner of the property, founder is a foreign organization;

a copy of the identity document, with a translation in Belarusian or Russian language (the signature of the translator is to be certified by a notary), in the case of change of the owner of the property, founders if the new owner of the property, founder is a foreign natural person;

the original or a copy of the payment document confirming the payment of the state duty.

The state registration of changes and/or additions being introduced into statutes of commercial and non-commercial organizations (constituent contracts for commercial organizations which operate only on the basis of constituent contracts) is allowed on the basis of a court resolution of the court considering economic cases, in the instances and under the procedure established by the legislative acts.

17. For the state registration of changes being introduced into the certificate of state registration of an individual entrepreneur, the following is to be submitted to the registering body:

an application for the state registration;

the original of the certificate of state registration;

a photograph of the individual entrepreneur;

the original or a copy of the payment document confirming the payment of the state duty.

16. The state registration of changes being introduced into the certificate of state registration of an individual entrepreneur entails the issue of the new certificate of state registration.

18. When the economic entity has lost or damaged the certificate of state registration, the duplicate of that certificate is to be issued on the day of applying to the registering body upon levying the state duty in the amount of 50 percent of the rate established by the legislation for the state registration of the respective organization being created (re-organized) or the individual entrepreneur.

19. Application for state registration shall be drawn up according to the form established by the the Ministry of Justice. The application shall confirm that:

the citizen – the owner of the property (founder, participant) of the commercial organization or the citizen which applied for the state registration as an individual entrepreneur does not have a non-cleared or non-expunged record of conviction of crimes against property and the order of carrying out economic activity;

the citizen – the owner of the property (founder, participant), head of a  non-commercial organization (being) created in the form of an institution and association (union) is not put on preventive record in accordance with the legislation on prevention of offences;

there is no non-executed court resolution in relation to the owner of the property (founders, participant) of the commercial organization, citizen being registered as individual entrepreneur about levying monetary means or levying recovery on other property, execution inscriptions about recovery from natural persons, including from individual entrepreneurs, of taxes, dues (duties) and penalty interest to the budget of the state budgetary fund of social protection of the population of the Republic of Belarus;

on the date of state registration the owner of the property (founder, participant) of a commercial organization or the citizen which applied for the state registration as an individual entrepreneur has not been the owner of the property (participant), head of a commercial organization in relation to which a decision about liquidation has been taken, but the process of its liquidation has not been completed;

on the date of state registration the owner of the property (founder, participant) of the commercial organization or the citizen who applied for the state registration as individual entrepreneur is not the owner of the property (founder, participant), head of a legal person in relation to which the court considering economic cases issued a ruling on opening of the bankruptcy proceedings and preparation of the case on economic insolvency (bankruptcy) for court proceedings;

on the date of state registration the owner of the property (participant) of a commercial organization has not been the owner of the property (founder, participant), head of a legal person – debtor* that was recognized economically insolvent (bankrupt), and less than one year has passed from the exclusion of which from Unified State Register of Legal Persons and Individual Entrepreneurs;

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* For the purposes of these Regulations a legal person – debtor is understood to be an insolvent legal person being commercial organization (with the exception of the unitary enterprise based on the right of operative administration (fisc enterprise) or non-commercial organization carrying out activities in the form of consumer cooperative, charity or another fund.

on the date of state registration the citizen which applied for the state registration as an individual entrepreneur has not been an individual entrepreneur recognized insolvent (bankrupt), and less than one year has passed from his exclusion from Unified State Register of Legal Persons and Individual Entrepreneurs;

on the date of state registration the owner of the property (founder, participant) of the commercial organization or the citizen which applied for the state registration as an individual entrepreneur has not been the owner of the property (participant) of a legal person or an individual entrepreneur the indebtedness of which has been recognized as bad debt and written of in accordance with legislative acts, and less than three years have passed from the exclusion of which from Unified State Register of Legal Persons and Individual Entrepreneurs;

on the date of state registration the owner of the property (founder, participant) of the commercial organization has not been the owner of the property (participant) of a commercial organization (individual entrepreneur) being in the register of commercial organizations and individual entrepreneurs with with higher risk of committing offences in the economic sphere on the grounds provided for in indents two, four and five of sub-clause 1.1 of clause 1 of Edict of the President of the Republic of Belarus of October 23, 2012 "On Some Measures on Prevention of Illegal Minimization of Sums of Tax Obligations";

on the date of state registration of a legal person being created as a result of the reorganization of the legal person included in the plan of random inspections in relation to the state registration of changes and/or additions introduced in the statute of the legal person (constituent contract, for a commercial organization which operates only on the basis of the constituent contract) in case of affiliation of a legal person included in the plan of random inspections, a random inspection is performed (terminated) in relation to the respective legal person included in the plan of random inspections;

for the owner of the property (founder) of the commercial organization or the citizen which applied for the state registration as an individual entrepreneur, the legislation or the court has not established other prohibitions and restrictions to apply for the state registration;

the court has not established restrictions to apply for the state registration of changes and/or additions introduced in the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract);

the information contained in the documents submitted for the state registration, including in the application for the state registration, is true;

submitted statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract) or changes and/or additions being introduced into the statute (constituent contract) comply with the requirements determined by the legislation for a legal person of the given organizational legal form;

the procedure for the creation of the legal person or introduction of changes and/or additions into the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract) has been fulfilled, including the obtainment of the consent of the antimonopoly body in the instances established by the legislative acts.

The application for the state registration shall indicate other information stipulated by the form of such application, established by the Ministry of Justice.

The application for the state registration is to be signed:

at state registration of a legal person, by the owner of the property or founders (participants) of the legal person. If the number of owners of founders of a commercial, non-commercial organization is more than three, they are entitled to authorize one of them to sign the application, what shall be stated in the document confirming the intention about the creation of the commercial, non-commercial organization. If the owner of the property or the founder (participant) is a legal person, the application for the state registration is to be signed by the head of that legal person or another persons authorized according to the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract) or a power of attorney to act on behalf of that legal person. If the owner of the property or the founder (participant) of a legal person is a natural person, the application for the state registration may be signed by another natural person authorized in accordance with the notarially certified power of attorney to act on behalf of that owner of the property or founder (participant) of the legal person;

at the state registration of an individual entrepreneur, by the citizen being registered as individual entrepreneur;

at the state registration of changes and/or additions being introduced into the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract), by the head of the legal person or another person authorized according to the statute (constituent contract) or a power of attorney to act on behalf of that legal person;

at the state registration of changes being introduced into the certificate of state registration of an individual entrepreneur, by the individual entrepreneur.

If the documents for state registration are submitted to the registering body by the persons specified in indents 2 – 5 of part 3 of this clause, the authenticity of the signatures on the application for the state registration is certified by the authorized worker of the registering body which performed the acceptance of the documents. In other cases the authenticity of the signatures of the persons specified in indents 2 – 5 of part 3 of this clause on the application shall be certified by a notary.

When submitting the application for the state registration, the citizens present the identity documents and also documents confirming their powers in case if they act on behalf of a legal or natural person. In the event of representing the interests of a foreign legal person a copy, certified by a notary, of the power of attorney is presented.

20. The statute of the legal person (constituent contract for a commercial organization which operates only on the basis of the constituent contract) may contain, at the wish of the owner of the property, founders (participants) of the legal person, kinds of activities to be carried out by the legal person. When changing such kinds of activities, the legal persons are entitled (at their discretion) to apply for the state registration of changes and/or additions being introduced into the statute (constituent contract) of the legal person.

It is prohibited for the registering and other state bodies (organizations) to demand the indication of kinds of activities in the statute of the legal person (constituent contract for a commercial organization which operates only on the basis of the constituent contract), certificate of state registration of the individual entrepreneur, carried out by them.

21. The statute of a company with subsidiary liability shall stipulate the subsidiary liability of the founder (participants) of the company on its obligations within the limits determined by the statute, but not less than in the amount equivalent to 50 base units.

22. Commercial and/or non-commercial organizations are obliged to introduce, in a two month period, changes and/or additions into their statutes (constituent contracts for commercial organizations which operate only on the basis of constituent contracts) and to present them for the state registration in the event of changing its name, change of the owner of the property or changing the composition of participants of the organization (with the exception of joint-stock companies, partnerships of owners, consumer cooperatives, horticultural partnerships, associations (unions), state associations, chambers of commerce and industry). Commercial organizations that did not form the statutory fund  within the period provided in part two of clause 7 of these Regulations are obliged, within a two month period, to introduce into their statutes (constituent contracts – for commercial organizations which operate only on the basis of constituent contracts) changes in accordance with part five of clause 7 of these Regulations.

In the event of the change of the place of location of a commercial, non-commercial organization, such an organization shall send a notification, according to the form established by the Ministry of Justice, to the registering body within 10 working days from the day of change of location.

Commercial and non-commercial organizations, with the exception of banks, non-bank credit-and-finance organizations, insurance organizations, insurance brokers, associations of insurers, are obliged to submit to the registering body at the place of location of the organization a notification about appointment (change) of the head (another person authorized in accordance with constituent documents to act on behalf of the organization) according to the form established by the Ministry of Justice, within 10 working days from the day of such appointment (change).

Notification about change of location of a commercial or non-commercial organization, notification about appointment (change) of the head (another person authorized in accordance with constituent documents to act on behalf of the organization) may be submitted to the registering body in an electronic form under the procedure to be determined by the Council of Ministers of the Republic of Belarus.

The registering body shall, not later than within three working days following the day of submission of notifications specified in parts two and three of this clause, submit to the Ministry of Justice the data about the change of location of a commercial or non-commercial organization, notification about appointment (change) of the head (another person authorized in accordance with constituent documents to act on behalf of the organization) for entering those data into the Unified State Register of Legal Persons and Individual Entrepreneurs.

In the event of change of the surname, personal name, patronymic name of an individual entrepreneur, his/her place of residence, the individual entrepreneur is obliged to apply to the registering body within one month term for introduction of corresponding changes into the certificate of state registration of individual entrepreneur.

CHAPTER 5
CONSIDERATION OF DOCUMENTS SUBMITTED FOR STATE REGISTRATION

23. Registering bodies accept documents submitted for the state registration, consider their composition and the content of the application for the state registration, when necessary explain to the persons which present such documents the rules for their submission and formalization, provided for by the legislation.

On the day of submission of the documents presented for the state registration, the authorized worker of the registering body:

puts the stamp evidencing the performance of the state registration on  the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract), changes and/or additions introduced into the statute (constituent contract) of the legal person, gives one copy of the statute (constituent contract) to the person which presented it and enters a record on the state registration of the economic entity, changes and/or additions being introduced into the statute (constituent contract) of the legal person, changes introduced into the certificate of state registration of the  individual entrepreneur into the Unified State Register of Legal Persons and Individual Entrepreneurs;

submits to the Ministry of Justice necessary data on economic entities for the inclusion thereof into the Unified State Register of Legal Persons and Individual Entrepreneurs.

It is considered to be registered:

a legal person, from the moment of putting the stamp on its statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract) and entry of the record on the state registration of the legal person into the Unified State Register of Legal Persons and Individual Entrepreneurs;

An individual entrepreneur, from the day of submission of documents presented for the state registration and entry of the record on his/her state registration into the Unified State Register of Legal Persons and Individual Entrepreneurs;

changes and/or additions being introduced into the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract), from the day of putting the stamp on such changes and/or additions and entry of the record on their state registration into the Unified State Register of Legal Persons and Individual Entrepreneurs;

changes being introduced into the certificate of state registration of the individual entrepreneur, from the day of submission of documents presented for the state registration and entry of the record on their state registration into the Unified State Register of Legal Persons and Individual Entrepreneurs.

The certificate of state registration of a legal person, individual entrepreneur shall indicate the date of their state registration, determined in accordance with part three of this clause.

The certificate of state registration according to the specimen established by the Council of Ministers of the Republic of Belarus is to be issued not later than the working day following the day of submission of documents for the state registration.

At wish of the legal person, individual entrepreneur, the certificate of state registration may be issued simultaneously with the document specified in part one of clause 25 of these Regulations.

24. The authorized worker of the registering body does not perform the state registration of economic entities, of changes and/or additions being introduced into statutes of legal persons (constituent contracts – for commercial organizations which operate only on the basis of constituent contracts), changes being introduced into certificates of state registration of individual entrepreneurs in the case of:

non-submission of all documents necessary for the state registration, determined by these Regulations, into the registering body;

formalization of the application for the state registration with violations of requirements of the legislation;

Submission of the documents into an improper registering body.

The repeat state registration of a citizen as an individual entrepreneur is not allowed when the individual entrepreneur is not excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs.

When refusing to perform the state registration of an economic entity and/or changes and/or additions being introduced into statutes of legal persons (constituent contracts for commercial organizations which operate only on the basis of constituent contracts), changes being introduced into certificates of state registration of individual entrepreneurs, the authorized worker of the registering body shall put a corresponding stamp on the application for the state registration on the day of submission of documents and indicate grounds according to which the state registration has not been performed.

Failure or refusal in any form to perform, on grounds not specified in part one of this clause, the state registration of an economic entity, of changes and/or additions being introduced into statutes of legal persons (constituent contracts for commercial organizations which operate only on the basis of constituent contracts), changes being introduced into certificates of state registration of individual entrepreneurs in the case is not allowed.

Performance (failure to perform by the registering body of the state registration of an economic entity, introduction of changes and/or additions into constituent documents of legal persons, changes into certificates of state registration of individual entrepreneurs may be appealed in the court considering economic cases, including by the persons whose rights and legitimate interests are violated as a result of the performance (failure to perform) of the state registration within three from the date of performance (failure to perform) by the registering body of the state registration.

25. The registering body shall, within 5 working days from the day of entry in accordance with indent 2 of part 2 of clause 23 of these Regulations of the record on the state registration of the economic entity into the Unified State Register of Legal Persons and Individual Entrepreneurs, issue a document confirming the putting on record in tax bodies, bodies of state statistics, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, registration in the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh”.

The Ministry of Justice shall enter the record on inclusion of the economic entity into Unified State Register of Legal Persons and Individual Entrepreneurs with the same date as the date of the entry of the respective record on the state registration in the given register by the registering body.

CHAPTER 6
RESPONSIBILITY IN THE SPHERE OF STATE REGISTRATION OF ECONOMIC ENTITIES

26. Owners of the property (founders, participants) of a commercial, non-commercial organization, the head (another person authorized in accordance with constituent documents to act on behalf of the organization), the individual entrepreneur bear responsibility for the accuracy of the date indicated in the documents submitted for the state registration, including in the application for the state registration.

State registration of economic entities which has been performed on the basis of knowingly false data* presented into the registering bodies may be recognized as invalid upon a judgement of the court considering economic cases having regard to the nature of committed violations, including intentional submission of knowingly false data and availability of the loss caused to state and/or property interests, citizens and/or legal persons, and also other circumstances.

Activity of a created legal person, including as a result of an reorganization in the form of  splitting-up, splitting-off, merging, individual entrepreneur, the state registration of which has been recognized invalid is illegal and prohibited, and incomes** received from such activity shall be recovered through court proceedings to local budgets. In this instance the collection of incomes is performed without regard to the period passed from the day of such registration and for the whole period of carrying out of the activity.

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* For the purposes of these Regulations, presentation of knowingly false data means communicating data (information) which does not conform with reality, presentation of false documents concerning the facts which have substantial importance for taking decision on the state registration. To knowingly false data do not belong slips of pen in words, omission of words, letters, digits, mistakes in arithmetic calculations and similar mistakes.

** For the purposes of these Regulations, incomes mean the sum of revenue (income – for individual entrepreneurs applying the common taxation regime) from the realization of goods (works, services), property rights minus costs confirmed by documents on production and realization of goods (works, services), property rights, taken into account when applying the common taxation regime, including costs incurred in the period of applying a special taxation regime, and also paid taxes, dues (duties), lease payment collection for land plots being in the state ownership, not referred to such costs. When performing operation on putting of property into lease (financial lease (leasing), the revenue is determined with account of income from such operations. Income received in kind is subject to be determined in monetary terms.

When grounds have been detected for recognizing as invalid the state registration of:

a created legal person, including one created as a result of an reorganization in the form of  splitting-up, splitting-off, merging, or the state registration of an individual entrepreneur, the bodies of the Committee of State Control, prosecutor’s office, internal affairs, state security, tax and other authorized bodies within their competence shall go to the court considering economic cases with an action on recognizing the state registration of the economic entity as invalid and collecting incomes received by the economic entity as revenue to local budgets and with an action on liquidation (termination of activity) of the economic entity;

changes and/or additions being introduced into constituent documents of legal persons, including in relation to a reorganization in the form of  transformation and affiliation, or changes being introduced into the certificate of state registration of individual entrepreneurs, the bodies of the Committee of State Control, prosecutor’s office, internal affairs, state security, tax and other authorized bodies within their competence shall go to the court considering economic cases with an action on recognizing the given state registration invalid.

Authorized bodies named in part four of this clause are entitled to apply to the court considering economic cases with actions specified in indents two and three of part four of this within three years from the date of state registration of the economic entity or from the date of state registration of changes and/or additions introduced to the constituent documents of legal person, changes being introduced into the certificate of state registration of the individual entrepreneur.

27. [Excluded]

28. Record on recognizing the state registration of the economic entity invalid by the court considering economic cases shall be entered by the registering body to the Unified Register of Legal Persons and Individual Entrepreneurs.

At that the owner of the property, founders (participants) of the commercial or non-commercial organization, the individual entrepreneur, the state registration of which has been recognized invalid, are entitled to apply for the state registration of a legal person and also as individual entrepreneur only upon the expiry of one year from the day when the court considering economic cases issued the judgement to recognize the state registration invalid.

 

 

 

APPROVED

Decree of the President of the Republic of Belarus

No 1 of January 16, 2009

(as edited by Decree of the President of the Republic of Belarus

No 2 of January 24, 2013)

REGULATIONS
 on Liquidation (Termination of Activities) of Economic Entities

1. These Regulations regulate the relations connected with the liquidation (termination of activities) of:

1.1. economic partnerships and companies, unitary enterprises, production cooperatives, including agricultural production cooperatives, state association being commercial organizations and peasant's (farmer’s) households, associations (unions) — associations of commercial and/or non-commercial organizations, associations of commercial organizations and/or individual entrepreneurs, consumer cooperatives, horticultural partnerships, chambers of commerce and industry, institutions, partnerships of owners (later on — legal persons);

1.2. individual entrepreneurs.

2. Norms of these Regulations are not applied at liquidation of republican state-public associations, funds, religious organizations, courts of arbitration, colleges of advocates, advocates offices, the Belarusian notarial chamber, the Chamber of tax consultants, organizations ensuring the conduct of mediation, as well as political parties and other public associations, their unions (associations), unions (associations) for kind(s) of sport created with participation of public association(s).

Liquidation of banks, non-bank credit-and-finance organizations, insurance organizations, insurance brokers, associations of insurers, state associations, special financial organizations, joint stock investment funds, open joint stock companies created in the process of privatization of state property is performed according to the procedure provided for in these Regulations with regard to peculiarities established by the legislation for respective economic entities.

Legislative acts on certain organizational legal forms of legal persons may also set forth peculiarities for liquidation of such legal persons.

3. A legal person may be liquidated:

3.1. according to the decisions of the owner of the property (founders, participants) of the body of the legal person authorized  by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract), including with regard to the expiry of the time period for which that legal person is created, achievement of the objective for which it is created, violation by the commercial organizations of the procedure for formation of the statutory fund established by the legislation, recognition of the state registration of the legal person invalid by the court considering economic cases.

Commercial organization is subject to liquidation according to the decision of the owner of property (founders, participants) or a body of the legal person authorized by the statute (constituent contract – for a commercial organization operating only on the basis of the constituent contract), in the instance of failure to carry out entrepreneurial activity within twenty-four consecutive months.

When a legal person the decision of liquidation of which has been taken by the owner of the property (founders, participants) or by the body of the legal person authorized by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract) is included in the plan of random inspections, such legal person may not be liquidated prior to conducting and termination of the random inspection;

3.2. according to the judgment of the court considering economic cases in the event of:

failure to take decision on liquidation in accordance with part one of sub-clause 3.1 of this clause in connection with the expiry of the time period for which that legal person has been created, achievement of the objective for which it has been created, violation by the commercial organizations of the procedure for formation of the statutory fund established by the legislation, recognition of the state registration of the legal person invalid by the court considering economic cases;

carrying out an activity without a proper special permit (license) or which is prohibited by legislative acts, or with other repeated or serious violations of legislative acts;

economic insolvency (bankruptcy) of the legal person;

decrease of the value of net assets of open joint-stock companies, closed joint-stock companies, other commercial organizations for which, with regard to clause 2 of  the Regulations on State Registration and Liquidation of Economic Entities approved by the Decree which approved these Regulations, the corresponding legislation established minimal sizes of statutory funds according to results of the second and each subsequent financial year below the minimal size of the statutory fund determined by the legislation;

violation of the procedure and time periods for liquidation, established by the legislation;

in other instances provided for by the legislative acts.

Upon detecting grounds for liquidation of a legal person specified in indents two, three, five and six of part one of this clause, the bodies of the Committee of State Control, public prosecutor’s office, internal affairs, state security, tax and other authorized bodies within the limits of their competence apply into the court considering economic cases with an action on liquidating such legal person, unless otherwise established by Regulations on State Registration and Liquidation of Economic Entities approved by the Decree which approved these Regulations and other legislative acts.

Upon detecting grounds for liquidation of a legal person specified in indent six of part one of this clause, the creditors of the economic entity being liquidated are entitled to apply into the court considering economic cases with an action on liquidating such legal person;

3.3. according to the decisions of the registering body* in the event of:

failure of the commercial organization to carry out entrepreneurial activity within twenty-four consecutive months;

presentation by a tax body of a binding proposal (proposal) about the liquidation of the commercial organizations (termination of activities of an individual entrepreneur) in relation to recognizing the indebtedness as bad debt and writing it off;

failure of the owner of the property (founder, participant), head of a  non-commercial organization created in the form of an institution and association (union) to take measure on changing the owner of the institution, changing the composition of members of the association (union), heads of such an institution, association (union) put on preventive record in accordance with the legislation on prevention of offences, within a two month time limit from the date of putting of mentioned persons on said record;

carrying out by a  non-commercial organization created in the form of an institution and association (union) of an activity not corresponding to the objectives and subject matter of activity, indicated in the statute of such organization.

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*Registering bodies, for the purposes of these Regulations, mean the state bodies and organizations mentioned in clause 9 of the Regulations on State Registration and Liquidation of Economic Entities approved by the Decree which approved these Regulations.

Upon detecting grounds for liquidation of a legal person specified in indents two, three, and five of part one of this clause:

the bodies of the Committee of State Control, public prosecutor’s office, internal affairs, state security, tax and other authorized bodies within the limits of their competence present a proposal into the registering body on liquidation of such organization;

the registering body shall take the decision on liquidation of that organization on the basis of the said (binding) proposal

4. Activity of an individual entrepreneur may be terminated according to corresponding grounds provided for by these Regulations for the liquidation of legal persons.

5. Documentary confirmation of the fact of the death of a natural person registered as individual entrepreneur is deemed to be a ground for taking a decision about entering a record into the Unified State Register of Legal Persons and Individual Entrepreneurs about the exclusion of that individual entrepreneur from it.

6. The owner of the property (founders, participants) or the body of the legal person authorized by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract) which took the decision on liquidation of the legal person shall appoint the liquidation commission (liquidator), distribute duties among the chairperson and members of the liquidation commission and set forth the procedure and the terms of the liquidation.

The chairperson of the liquidation commission (liquidator) is obliged, within ten working days after the date of taking a decision about liquidation of the legal person, to notify, under the procedure established by these Regulations, the registering body about it in a written form.

The time limit for liquidation (termination of activities) established by the owner of the property (founders, participants) or the body of a legal person authorized by the statute (constituent contract – for a commercial organization which operates only on the basis of the constituent contract) (by individual entrepreneur) may not exceed nine months from the day of taking the decision about liquidation (termination of activities). This time limit may be prolonged according to a decision of said persons, but not more than to twelve months.

Periods during which an economic entity may not be excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs in the instances provided in parts three, five, six and eight of clause 16 of these Regulations do not include into the time limit for liquidation (termination of activities) determined in part three of this clause.

When the liquidated legal person has an indebtedness before creditors, as the chairperson of the liquidation commission (liquidator) shall be appointed a person that meets requirements established by the legislation and is not the owner of the property (founder, participant), head of this legal person.

In the event of detecting that a legal person being in the process of liquidation has indebtedness before creditors, which was available but due to objective motives was not detected on the date of taking decision about the liquidation of this legal person, the owner of the property (founders, participants) of the legal person must, within one month period from the day of detection of the mentioned indebtedness, take measure on replacement of the chairperson of the liquidation commission (liquidator), if as the chairperson had been appointed the owner of the property (founders, participants), head of the legal person.

The powers of management of the legal person pass on the liquidation commission (liquidator) from the day of appointment.

The liquidation commission (liquidator) appears before the court on behalf of the legal person being liquidated.

7. Upon liquidating of a legal person according to the decision of the owner of the property (founders, participants) or of the body of that legal person, authorized for that by its statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract), the following is to be presented to the registering body through personal appearance of the chairperson of the liquidation commission (liquidator) or a person authorized in accordance with a power of attorney to act on behalf of the chairperson of the liquidation commission (liquidator):

application for the liquidation according to the form established by the Ministry of Justice with indication therein of the data about the procedure and terms of the liquidation, composition of the liquidation commission, its chairperson or about appointment of the liquidator, conclusion of the contract of rendering auditing services on independent appraisal of legal persons (individual entrepreneurs) upon their liquidation (termination of activities) in accordance with part one of sub-clause 3.1 of clause 3 of these Regulations (in case of its conclusion with an auditing organization, auditor carrying out activity as individual entrepreneur), and also of the data specified in part one of clause 12 of these Regulations. The application shall be signed by the chairperson and members of the liquidation commission (in the event of appointment of the liquidation commission) or by the liquidator (in the event of appointment of a liquidator). If the chairperson of the liquidation commission (liquidator) is a legal person, the application for the liquidation is to be signed by the head of that legal person or another person authorized according to the statute (constituent contract, for a commercial organization which operates only on the basis of the constituent contract) to act on behalf of that legal person;

decision about the liquidation. In this instance the decision drawn up in a foreign language shall be translated in Belarussian or Russian (the signature of the translator is to be certified by a notary);

a legalized extract from the commercial register of the country of foundation or another equivalent proof of the legal status of the organization in accordance with the legislation of the country of its foundation or a copy of the mentioned documents certified by a notary (the extract shall be dated not later than a year before the day of submission of the application for liquidation), with translation in Belarusian or Russian language (the signature of the translator is to be certified by a notary), for owners of the property (founders, participants) being foreign organizations.

When terminating activity of an individual entrepreneur by means of personal appearance of the individual entrepreneur or a person authorized in accordance with a notarially certified power of attorney to act on his behalf, an application for the termination of activity according to the form established by the Ministry of Justice, signed by the individual entrepreneur that terminates the activity,  with indication therein of the data about the procedure and time limits of termination of activity, engagement of natural person on labour contracts and/or civil-law contracts, conclusion of a contract named in indent two of part one of this clause (in case of its conclusion with an auditing organization, auditor carrying out activity as individual entrepreneur), and also of the data specified in part one of clause 12 of these Regulations.

Upon submission of documents specified in parts one and two of this clause, citizens shall present identity documents, document confirming the payment for services being rendered in accordance with part one of clause 12 of these Regulations, and also documents confirming their powers in the instance if they act in the name of a legal or natural person.

71. Documents specified in clause 7 of these Regulations may be submitted to the registering body in electronic form. The procedure and specific features of submission of electronic documents and the procedure of their consideration by the registering body shall be established by the Council of Ministers of the Republic of Belarus.

8. On the basis of documents specified in clause 7 of these Regulations, the registering body shall, not later than on the working day following the day of receipt of these documents, present:

to the Ministry of Justice – the data that the legal person (individual entrepreneur) is being in the process of liquidation (termination of activities) for entering those data into the Unified State Register of Legal Persons and Individual Entrepreneurs;

to taxation bodies, customs bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division), territorial (city and district) archives of local executive and administrative bodies (another archive in accordance with the legislation on archives) (later on – archives) – a notification about the beginning of the procedure of liquidation of the legal person (termination of activities of the individual entrepreneur);

to the institution "Editorial Board of the Journal Yustitsia Belarusi" – data specified in part one of clause 12 of these Regulations.

9. Within 30 working days from the day of receipt of the notification specified in indent 3 of clause 8 of these Regulations, the following shall be presented to the registering body:

By taxation bodies, a statement on availability (absence) of the indebtedness of the legal person (individual entrepreneur) before the budget on payments collected by them, and in relation to individual entrepreneurs, also the data on engagement by the individual entrepreneur of natural persons on labour and/or civil-law contracts;

by bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, a statement on availability (absence) of the indebtedness on payments to the budget of the state non-budgetary fund of social protection of the population of the Republic of Belarus;

by customs bodies, a statement on availability (absence) of the indebtedness of the legal person (individual entrepreneur) before the budget on payments collected by them, and the information on availability (absence) of the pending obligations of that legal person (individual entrepreneur) before customs bodies;

by the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division), a statement on availability (absence) of the indebtedness of the legal person (individual entrepreneur) on the obligatory insurance against accidents at workplace and occupational diseases.

Upon liquidation (termination of activities) of a legal person (individual entrepreneur) in accordance with part one of sub-clause 3.1. of clause 3 of these Regulations, the data specified in indents two, four and five of part one of this clause shall be presented to the registering body by taxation bodies, customs bodies, the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division) on the basis of information available at those bodies (organization) about activities of the legal person (individual entrepreneur) or according to results of an inspection held by those bodies (organization), and/or on the basis of an auditor's conclusion and report (in the instance of conclusion by the legal person (individual entrepreneur) of the contract named in indent two of part one of clause 7 of these Regulations).

In the event of detection of the fact that the legal person or individual entrepreneur has not been put on record in tax bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, not registered in the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” in the order that was in effect prior to June 1, 2006, the information of the mentioned authorized bodies (organization) that the legal person or individual entrepreneur was not put on record (not registered) shall be presented to the registering body.

When it is impossible for tax bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, customs bodies, the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate divisions) to present statements and data mentioned in indents two – five of part one of this clause, those bodies (organization) shall send to the registering body the information about impossibility to present corresponding statements, data because of:

failure of the legal person (individual entrepreneur) to present documents necessary for performing inspections during its liquidation (termination of activities);

refusal of the legal person (individual entrepreneur) to restore documents necessary for performing inspections during its liquidation (termination of activities);

restoration by the legal person (individual entrepreneur) of documents necessary for performing inspections during its liquidation (termination of activities) with the subsequent performance of such an inspection;

the fact that the legal person (individual entrepreneur) has assets (including accounts receivable  and accounts payable) with realization (retirement) of which the tax legislation associates the arising of tax obligations for the legal person (individual entrepreneur) in the process of its liquidation (termination of activities);

failure of the legal person (individual entrepreneur) to submit to the tax body, customs body, Belarusian Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division), within the time limit established by the legislation, of the auditor's conclsusion and report (in the instance of conclusion by the legal person (individual entrepreneur) of the contract named in indent two of part one of clause 7 of these Regulations);

holding an inspection in the instances determined by the Council of Ministers of the Republic of Belarus by the tax body, customs body, Belarusian Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division) after receipt of the auditor's conclusion and report (in the instance of conclusion by the legal person (individual entrepreneur) of the contract named in indent two of part one of clause 7 of these Regulations).

In the event of sending by tax bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, customs bodies, the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate divisions) to the registering body of the information about impossibility of present statements, data indicated in indents 2 – 5 of part one of this clause, these documents must be presented to the registering body not later than 6 months from the day of receipt of the notification indicated in indent 3 of clause 8 of these Regulations.

10. Performance of operations on bank accounts of the legal person (individual entrepreneur), its executing transactions not connected with the liquidation (termination of activities) are prohibited.

11. Upon liquidation of a legal person (termination of activities of the individual entrepreneur) the demands of its creditor are satisfied in the following priority:

firstly, the claims of citizens before which the legal person being liquidated (individual entrepreneur the activities of which is being terminated) is liable for causing harm to life or health are satisfied via capitalization of corresponding periodical payments;

secondly, settlements on payment of severance wages, remunerations on author's contracts, payment for work of persons working on labour and civil-law contracts;

thirdly, the indebtedness on payments to the budget and state special purpose non-budgetary funds is repaid, and also claims of the creditors on obligations secured by the pledge of the property of the legal person being liquidated (individual entrepreneur the activities of which are being terminated) are satisfied;

fourthly, settlements with other creditors are made.

The liquidation commission (liquidator) establishes the amount of claims of the creditors of the first and second priorities on the basis of accounting data and reports of the economic entity being liquidated, and also of other documents confirming the availability of the indebtedness before the said creditors. According to results, necessary records are entered into the register of creditor claims with respective notification of the creditors of the first and second priorities.

Requirements of part one of this clause do not cover cases of liquidation of a legal person (termination of activities of an individual entrepreneur) in accordance with the legislation on economic insolvency (bankruptcy).

12. The data that a legal person (individual entrepreneur) is in the process of liquidation (termination of activities), about the procedure and period for presenting claims by his creditors are placed in the global computer network Internet on the official site of the law scientific and practical journal “Yustitsia Belarusi” with subsequent publication in the annex to the said journal.

The procedure of placing the data indicated in part one of this clause in the global computer network Internet on the official site of the law scientific and practical journal “Yustitsia Belarusi” is established by the Council of Ministers of the Republic of Belarus. In this instance the data being placed in the global computer network Internet is subject to be updated daily with consideration of data and information from the Unified State Register of Legal Persons and Individual Entrepreneurs arriving for publication about the exclusion of economic entities therefrom.

The moment when the period for presenting claims by creditors of a legal person being liquidated (individual entrepreneur that terminates activity) is determined by the date of placing the data that the legal person (individual entrepreneur) is in the process of liquidation (termination of activities) in the global computer network Internet on the official site of the law scientific and practical journal “Yustitsia Belarusi”.

13. The liquidation commission (liquidator) shall present to the registering body:

liquidation balance-sheet signed by members of the liquidation commission (liquidator) and approved by the owner of the property (founders, participants) or the body of the commercial organization, authorized for that by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract);

the original of the certificate of state registration of the legal person or a statement of the owner of property (founders, participants) about its loss with enclosure of the data about publishing the announcement about the loss.

The individual entrepreneur shall present to the registering body:

the original of the certificate of state registration of the individual entrepreneur, and in the absence thereof a statement about its loss with enclosure of the data about publishing the announcement about the loss;

notification about the termination of the process of termination of activities with indication of the data about termination of settlements with creditors and absence of the accounts payable according the form established by the Ministry of Justice.

14. Upon availability of the grounds specified in indents two, four, and five of part one of sub-clause 3.3 of clause 3 of these Regulations, legal persons are being liquidated (activities of individual entrepreneurs are being terminated) by registering bodies in a simplified manner without creation of the liquidation commission. The decision about the beginning of the liquidation procedure on the ground provided in indent two of part one of sub-clause 3.3 of clause 3 of these Regulations is taken by the registering body upon detection of the said ground or upon receipt of a respective binding proposal (proposal) of an authorized body. The list of legal persons (individual entrepreneurs) which are liquidated (activities of which are terminated) on the ground specified in indents two, four, and five of part one of sub-clause 3.3 of clause 3 of these Regulations is to be placed by the Ministry of Justice in the global computer network Internet on the official site of the Ministry of Justice. The decision about the beginning of the liquidation procedure on the ground provided in indents four and five of part one of sub-clause 3.3 of clause 3 of these Regulations is taken by the registering body upon detection of the said ground or upon receipt of a respective binding proposal (proposal) of an authorized body.

The registering body shall notify, within three working days, the legal person (individual entrepreneur) and also tax bodies, customs bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, registration in the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division), archives about the decision taken. When a binding proposal (proposal) is submitted in accordance with part three of this clause, the tax bodies do not present statements or data indicated in clause 9 of these Regulations.

When the tax bodies submit to the registering body a binding proposal (proposal) on a ground provided in indent two of part one of sub-clause 3.3 of clause 3 of these Regulations, the following is to be sent along with this binding proposal (proposal):

inspection act confirming the fact of the commercial organization’s or individual entrepreneur’s failure to carry out activities within consecutive twenty-four months, with the exception of cases when in accordance with the legislative acts such inspection is not held;

a statement on absence of the indebtedness of that organization, individual entrepreneur before the budget on payments collected by taxation bodies, and in relation to individual entrepreneurs, also the data on engagement (non-engagement) by the individual entrepreneur of natural persons on labour and/or civil-law contracts.

After receipt of the notification mentioned in part two of this clause by the legal persons (individual entrepreneur), performance of operations on its bank accounts, its executing transactions not connected with the liquidation (termination of activities) is prohibited.

Within 30 working days from the day of receipt of the notification mentioned in part 2 of this clause, the following shall be presented to the registering body:

by the taxation bodies, customs bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, registration in the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division), statements and data or respective information, mentioned in clause 9 of these Regulations;

by a legal person (individual entrepreneur) the original of the certificate of state registration, and in the absence thereof a statement of the property owner (participants) of the organization (individual entrepreneur) about its loss with enclosure of the data about publishing the announcement about the loss of the certificate of state registration.

15. The registering body, not later than the working day following the day of presentation of the documents specified in clause 13 and indent three of part five of clause 14 of these Regulations shall request from the archive the data about delivery for storage by the economic entity of the documents, including those concerning personnel, confirming employment history and payment for labour of its workers. The request shall not be sent in the event of confirmation by taxation bodies of the absence of the data on engagement by the individual entrepreneur of natural persons on labour and/or civil-law contracts.

The archives shall produce to the registering body the data about delivery for storage by the economic entity of the documents, including those concerning personnel, confirming employment history and payment for labour of its workers within 3 working days from the day of receipt of the respective request.

16. The registering body takes a decisions about entering the record into the Unified Register of Legal Persons and Individual Entrepreneurs about exclusion of economic entities from it when the following conditions are available as a whole:

the economic entity, liquidation commission (liquidator) presented documents necessary for the liquidation (termination of activities), specified in clause 13 and indent three of part five of clause 14 of these Regulations;

bodies (organization) did not present the documents indicated in parts one, three and four of clause 9 and indent two of part five of clause 14 of these Regulations, and not less than 35 days passed from the day of directing by the registering body of the notification about the commencement of the procedure of liquidation of the legal person (termination of activities of the individual entrepreneur or the bodies (organization) presented statements about absence of the corresponding indebtedness before the budget, on payments to the budget of the state non-budgetary fund of social protection of the population of the Republic of Belarus, on compulsory insurance against accidents in the workplace and occupational diseases, information about absence of pending obligations before customs bodies, information that the legal persons or individual entrepreneur was not put on a respective record (was not registered);

corresponding archive presented the data on delivery for storage of the documents, including those concerning personnel, confirming employment history and payment for labour of workers of the economic entities.

When an economic entity has indebtedness before the budget, on payments to the budget of the state non-budgetary fund of social protection of the population of the Republic of Belarus, on compulsory insurance against accidents in the workplace and occupational diseases, pending obligations before customs bodies, the exclusion of the economic entity if performed only after the tax bodies, customs bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, registration in the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate division) have presented documents confirming the repayment of such indebtedness or termination of obligations before the customs bodies.

In the event of presentation, within the time period indicated in indent 3 of part one of this clause, by tax bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, customs bodies, the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” (its separate divisions) to the registering body of the information about impossibility to present corresponding statements, data, the economic entity may not be excluded from  the Unified State Register of Legal Persons and Individual Entrepreneurs within 6 months from the day of receipt by those bodies (organization) of the notification about the commencement of the procedure of liquidation of the legal person (termination of activities of the individual entrepreneur or the bodies (organization). If upon the expiry of this period the statements, data on availability of indebtedness and obligations, indicated in part one of clause 9 of these Regulations, have not been presented, the registering body shall take the decision about entering into the Unified State Register of Legal Persons and Individual Entrepreneurs of the record about the exclusion of the economic entity therefrom.

The economic entity concerning which the fact of absence and impossibility of recovery of the seal (stamp), the certificate of state registration, and also an economic entity registered after January 1, 2003 concerning which the process of liquidation (termination of activities) may not be completed due to its failure to deliver for storage documents on personnel confirming employment history and payment for labour of its workers, which do not have indebtedness and obligations specified in part two of this clause are excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs upon expiry of three years from the day of adoption of the decision on liquidation (termination of activities).

When the economic entity the decision on liquidation (termination of activities) of which has been taken by the owner of the property (founders, participants) or by the body of the legal person authorized by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract) or the individual entrepreneur is included in the plan of random inspections, and the random inspection concerning it has not been conducted (is not terminated), such economic entity may not be excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs prior to conducting and termination of the said inspection.

When, prior to the exclusion from the Unified State Register of Legal Persons and Individual Entrepreneurs of an economic entity, the decision on liquidation (termination of activities) of which has been taken by the owner of property (founders, participants) or by the body of the legal person authorized by the statute (constituent contract for a commercial organization which operates only on the basis of the constituent contract) or the individual entrepreneur, the registering body received a written information from the creditors on availability of its indebtedness before the creditors, this economic entity may not be excluded from  Unified State Register of Legal Persons and Individual Entrepreneurs within two months from the day of receipt of the said information. In this instance the economic entity is not excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs if a court ruling prohibiting such exclusion or a ruling of the court considering economic cases on initiation of the proceedings on the case abut economic insolvency (bankruptcy) entailing the liquidation (termination of activities) of the economic entity in accordance with the legislation on economic insolvency (bankruptcy) has been presented to the registering body within the mentioned two-month period.

In the event when the registering body received written information from the bodies of the Committee of State Control, prosecutor’s office, internal affairs, state security, and other authorized bodies within their competence about facts of committing of offences by an economic entity being in the process of liquidation (termination of activities), on facts of committing of offences by its officials, the owner of the property (founders, participants), directly relating to the activity of the economic entity, on available indebtedness before the budget which has not been detected in the course of liquidation (termination of activities), the exclusion of this economic entity from the Unified State Register of Legal Persons and Individual Entrepreneurs shall not be performed.

The economic entity is to be excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs upon the receipt by the registering body of the information from the state bodies indicated in part 7 of this clause about the decision taken concerning the detected facts of  committing of offences by economic entities, their officials, the owner of the property (founders, participants) of the economic entity (execution of sanctions imposed in connection with these sanctions) and/or presentation by the economic entities of documents confirming the repayment of the indebtedness indicated in part 7 of this clause.

Requirements contained in parts seven and eight of this clause do not cover the cases of exclusion of an economic entity from the Unified State Register of Legal Persons and Individual Entrepreneurs in accordance with the legislation on economic insolvency (bankruptcy).

17. When the taxation body presents the proposal  about the liquidation of the commercial organization (termination of activities of the individual entrepreneur) in connection with recognition of the indebtedness as bad debt and its writing off, the registering body shall take the decision about the liquidation of the commercial organization (termination of activities of the individual entrepreneur) and entering the record about the exclusion thereof from the Unified State Register of Legal Persons and Individual Entrepreneurs.

When the taxation body presents the mentioned binding proposal  (proposal) in relation to a commercial organization (individual entrepreneur) being in the process of liquidation (termination of activities) in accordance with sub-clause 3.1 of indent two of part one of sub-clause 3.3 of clause 3 of these Regulations, the registering body shall take the decision on entering the record about the exclusion the commercial organization (individual entrepreneur) from the Unified State Register of Legal Persons and Individual Entrepreneurs.

When the decision about the liquidation has been taken by the registering body, the liquidation commission is not created (the liquidator is not appointed), the documents specified in clause 13 of these Regulations are not submitted to the registering body, the actions specified in clauses 8 and 15 of these Regulations are not made.

The list of legal persons (individual entrepreneurs) excluded from Unified State Register of Legal Persons and Individual Entrepreneurs on a ground provided in indent two of part one of sub-clase-3.3 of clause 3 of these Regulations is to be placed by the Ministry on Taxes and Dues in the global computer network Internet on the site of the Ministry on Taxes and Dues.

18. An economic entity which did not receive prior to February 1, 2009 the certificate of state registration shall be excluded from the Unified State Register of Legal Persons and Individual Entrepreneurs upon its application. In this instance the liquidation commission is not created (the liquidator is not appointed), the documents specified in clause 13 of these Regulations are not submitted to the registering body, the registering and other bodies (organizations) do not effectuate the actions specified in clauses 8 and 15 of these Regulations.

19. The liquidation of a legal person (termination of activities of an individual entrepreneur) via a legal process is performed in accordance with the legislation.

20. Activity of an individual entrepreneur is terminated in the order established by these Regulations or suspended  in the order established by the legislation in connection with passing compulsory military or alternative service, being in institutions of the criminal-executive system, pretrial detention centers of bodies of state security, in the instance of issuing a sentence for the individual entrepreneur connected with deprivation of the right to be engaged in entrepreneurial activity, and also in other instances provided by legislative acts.

In case of drafting of an individual entrepreneur to the compulsory military service or sending for alternative service, the individual entrepreneur, prior to the date of dispatching to the military unit, departure to the place of passing alternative service, must terminate:

labour and/or civil-law contracts with workers, concluded by him with workers in connection with carrying out activities;

activities, in the order provided by these Regulations, or apply to the registering body with an application for suspension of activities of the individual entrepreneur according to the form established by the Ministry of Justice with enclosure of a copy of the draft notice of the military commisariat (its separate division) or another body carrying out draft registration, which indicates the time limit for appearance for departing to the place of compulsory military service, or of the travel order issued upon sending for the alternative service.

In the event of suspension of activities of the individual entrepreneur in the order provided in indent three of part two of this clause, he is obliged to file with the registering body within a three-month period from the date of ending of the military service or alternative service an application for  renewal of activities of the individual entrepreneur according to the form established by the Ministry of Justice.

The registering body shall, not later than on the working day following the day of receipt of documents specified in indent three of part two and part three of this clause, enter in the Unified Register of Legal Persons and Individual Entrepreneurs the data about suspension or renewal of activities of the individual entrepreneur along with submission of the given data to tax bodies and bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection.

The order of suspension of activities of the individual entrepreneur in connection with being in institutions of the criminal-executive system, pretrial detention centers of bodies of state security, and also in the event of issuing him a sentence connected with deprivation of the right to be engaged in entrepreneurial activity is determined by the Council of Ministers of the Republic of Belarus.

In the event of suspension of activities of the individual entrepreneur in connection with being in institutions of the criminal-executive system, pretrial detention centers of bodies of state security, and also in the event of issuing him a sentence connected with deprivation of the right to be engaged in entrepreneurial activity, labour and/or civil-law contracts with workers, concluded in connection with carrying out activities are subject to termination.

In the period of suspension in the order established by the legislation of activities of the individual entrepreneur, the registration number of the individual entrepreneur in the Unified State Register of Legal Persons and Individual Entrepreneurs shall be preserved.

Carrying out entrepreneurial activities, operations on bank accounts of the individual entrepreneur, performance by the latter of transactions in the period of suspension of activities are prohibited, with the exception of operation on bank accounts connected with receipt of monetary means on the account of the individual entrepreneur as fulfillment of obligations toward him under contracts concluded to his suspending his activities and making settlements with workers who concluded labour and/or civil-law contracts with the individual entrepreneur prior to his suspending his activities.

The period of suspension of activities of the individual entrepreneur in accordance with part one of this clause, and also failure of the individual entrepreneur to carry out activities in the period of execution of a resolution on imposing an administrative sanction in the form of deprivation of the right to be engaged in a certain activity, shall not be grounds for termination of activities of the individual entrepreneur in accordance with indent two of part one of sub-clause 3.3 of clause 3 of these Regulations.

21. The registering body shall, within 3 working days from taking the decision about entering the record into the Unified State Register of Legal Persons and Individual Entrepreneurs in accordance with clauses 5, 16 and 17 of these Regulations, present to the Ministry of Justice the data for inclusion thereof into the said register and inform the tax bodies, bodies of the Fund of Social Protection of Population of the Ministry of Labour and Social Protection, bodies of state statistics, separate divisions of the Belarus Republic Unitary Insurance Enterprise “Belgosstrakh” about the exclusion of economic entities.

The Ministry of Justice includes the data about the exclusion of economic entities into the Unified State Register of Legal Persons and Individual Entrepreneurs according to the date when the registering body has taken the respective decision.

22. The legal person is deemed to be liquidated and activities of the individual entrepreneur terminated from the date when the registering body has taken the decision about entering into the Unified State Register of Legal Persons and Individual Entrepreneurs the record about the exclusion thereof from that register.

23. The legal person is obliged to terminate its activity and the individual entrepreneur the entrepreneurial activity, from the date when the registering body has taken the decision about entering into the Unified State Register of Legal Persons and Individual Entrepreneurs the record about the exclusion from that register of that legal person (individual entrepreneur).

24. Decisions of registering bodies about the liquidation (termination of activities) of economic entities, other actions (omissions) of registering bodies, connected with liquidation (termination of activities) of economic entities may be appealed in the court considering economic cases within three years from the date of adoption of the decision of the registering body about the liquidation (termination of activities) of economic entity, committing by the registering body of actions (omission) connected with the liquidation (termination of activities) of the economic entity.

25. The owner of the property (founders, participants), chairperson of the liquidation commission (liquidator) which committed violations of requirements of the legislative acts regulating the procedure of liquidation of a legal person, which resulted in exclusion of the legal person from the Unified State Register of Legal Persons and Individual Entrepreneurs without applying the procedure of economic insolvency (bankruptcy), bear jointly and severally subsidiary liability on obligations of the liquidated legal person in the amounts of unsatisfied claims of creditors.

A creditor (creditors), bodies of the Committee of State Control, public prosecutor’s office, internal affairs, state security, tax and other authorized bodies within the limits of their competence are entitled, in this instance, to submit actions to the court considering economic cases about bringing to the subsidiary liability of the owner of the property (founder, participant), chairperson of the liquidation commission (liquidator) within three years from the day of exclusion of the legal person from the Unified State Register of Legal Persons and Individual Entrepreneurs.