Close tsn. The procedure for liquidating a homeowners' association. At this stage it is necessary

Last changes: January 2020

A homeowners' association is organized to resolve issues related to managing the house and maintaining it in technically sound condition. When the activities of the HOA do not bring the desired effect, or there are serious complaints about the work of its employees, there is a need to close the organization and transfer management to another company. Liquidation of HOA may be initiated by the residents themselves, or there is a court decision, and the termination of work is related to the identified violations.

The procedure for closing an HOA voluntarily or forcibly is regulated federal legislation. Legal regulations must be followed to ensure the liquidation is carried out properly.

When is an HOA liquidated?

There are 2 options for how to liquidate an HOA, depending on who initiates the procedure:

Voluntary, at the request of the owners.
Forced, through the courts.

In the first case, the liquidation of the HOA by decision of the owners is accompanied by the following circumstances:

failure to fulfill the obligations assigned by the contract;
poor performance of the company with the formation of debt;
the period determined by the owners when creating the organization has expired;
the tasks for which the partnership was created have been completed.

The basis for forced closure is a court decision obtained when:

Failure to comply with legal regulations during creation.
Identification of violations of the law in the process of activity.
Poor performance that led to unsatisfactory financial results.
Evasion of fulfillment of obligations under the contract.
Inconsistency of parameters regarding the number of HOA members.

The organization’s work is carried out in compliance with a number of regulations and provisions:

The rules for creating and holding a meeting of residents are regulated by Ch. 13-14 Housing Code;
the provisions for closing a partnership are determined by Articles 61-65 of the Civil Code;
the principles for closing HOAs are established by the APC or the Code of Civil Procedure of the Russian Federation;
The procedure for filing an application for liquidation is determined by Law No. 129-FZ of January 8, 2001.

Elimination stages

There are some differences in the procedure for terminating activities by court or through a general meeting of participants. If the initiative comes from the members of the HOA, it is necessary to obtain the consent of the majority to record the decision through the minutes of the meeting on the liquidation of the HOA, a sample of which can be downloaded in advance.

Before holding a meeting, you need to familiarize yourself with the adopted procedure, since any violation leads to the cancellation of the decision.

The agenda should include:

the issue of liquidation and discussion of its reasons;
appointment of liquidator or members liquidation commission;
determination of the person through whom the procedure will be formalized in government agencies.

If the HOA carried out activities, a commission is appointed; in the absence of any actions, 1 is appointed responsible person- liquidator.

The next step is to notify the tax authority of the intention to liquidate the company. The notification is drawn up in strict accordance with the requirements of the tax authorities and signed by the chairman of the meeting. Along with the notification, the minutes of the owners' meeting are submitted to the Federal Tax Service.

When the Federal Tax Service has received a notification, it is necessary to notify all interested parties about the termination of work. The information is published in a special publication, in accordance with the requirements of the Federal Tax Service. To notify creditors, choose the “State Registration Bulletin”. This step helps to identify persons to whom the organization owes money in the course of its activities.

To contact financial requirements creditors have 2 months after the HOA record has been published. If the creditors are known, they are notified by the liquidation commission by mail. During the 2-month waiting period, a reconciliation is carried out with the tax authorities regarding the fulfillment of tax obligations to the budget. Liquidation is not carried out without tax reconciliation, even if the HOA did not carry out any transactions.

After 2 months, an interim balance sheet is drawn up, establishing the volume of assets and the amount of outstanding financial claims.

The liquidation balance is subject to approval through a decision of the partnership meeting. The document is signed by the liquidator and submitted to the tax office at the place of registration of the taxpayer.

The same scheme of actions is provided for the liquidation of TSN with a difference in the form and composition of the organization.

The approved balance is submitted to the tax office, and then the property is assessed and sold. The proceeds are used to pay off remaining financial claims or are distributed among the participants. The rules for receiving part of the property or proceeds are recorded in the protocol and Charter of the HOA.

Depending on the presence or absence of outstanding debts, there are some nuances in closing a legal entity.

Closing with outstanding financial requirements

The decision to liquidate is often made when it is revealed that the board is unable to organize payments to creditors for outstanding obligations and the lack of sufficient assets.

Before registering the closure, a thorough check is carried out to ensure the legality of the actions of the members of the board and the chairman in order to eliminate the risk of creating artificial debt and the emergence of other problems that will complicate the completion of the procedure. If the remaining funds in the accounts and property are not enough to pay the debts of the HOA, bankruptcy is possible.

The liquidation commission (liquidator) applies to the arbitration court, which considers the affairs of legal entities. If there are not enough assets to pay off the obligations, the court will decide to declare a new bankrupt and force the sale of property. The remaining part of the dog is subject to write-off.

In the absence of debts

If the organization was successful and the reasons for closure are related to other circumstances, before ceasing its activities, it pays off the accounts and covers all remaining debts.

When all requirements are met, the liquidation balance sheet is approved at the general meeting. The majority of votes gives grounds for preparing the balance sheet for transfer to the tax authority and moving to the final stage with the submission of an application to the registering authority about the liquidation. To fill out, use a special form P16001, which is filled out strictly in accordance with the approved format.

After transferring information to the state register and making an entry about the termination of registration, the HOA is considered liquidated. After closing, it becomes impossible to present any claims from creditors or counterparties.

Forced steps

If it is not possible to achieve the liquidation of the HOA by the general meeting of owners, the issue is resolved through the appeal of interested parties to a judicial authority. You must first visit the housing inspectorate and the municipality and report any complaints about the work of the partnership. In order for the supervisory authority to go to court, it is necessary to first issue orders requiring the elimination of violations within a 6-month period, and only then, if the actions are not completed, they file a claim.

Sometimes the participants themselves are looking for options on how to liquidate the HOA through the court and invalidate the registration in the register of legal entities, since the registration of the HOA was carried out with procedural violations.

The timing of claims is important. The statute of limitations for non-compliance with legal measures by the HOA meeting is six months. If irreparable violations are identified, government bodies has the right to go to court within the same period. After a court decision is made, liquidation is initiated with the appointment of a commission responsible for terminating the work of the partnership.

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Reorganization of a partnership is the transformation of an organization into another legal entity by merger, division, accession, etc. In fact, the existing HOA is liquidated, and one or more associations are formed on its basis. All rights and obligations of the HOA are retained and transferred on the basis of the separation balance sheet.

As for what liquidation of an HOA is, after this procedure the legal entity completely ceases to carry out its activities. Most often, the question of liquidation arises when the partnership has fulfilled all its goals and objectives. There is no specific law regulating the closure of legal entities. The entire procedure takes place according to Civil Code, that is, on a general basis.

Who initiates and who then takes care of everything?

Apartment owners can initiate the liquidation procedure of an organization by holding the appropriate vote. After acceptance positive decision The further procedure is handled by the chairman of the HOA and a special liquidation commission.

When is it appropriate to dissolve the partnership?

An HOA may close in other cases:

violation of current legislation;
illegal reorganization;
Less than half of the apartment owners living in the building are members of the HOA;
based on a court decision.

Attention! Liquidation and reorganization are carried out for different purposes, so the choice depends on whether there is a need to preserve the HOA.

In what time frame is it carried out?

The procedure for closing an organization is carried out within 2 months after the decision is made. During this time, creditors may present their claims against the HOA. They are settled as soon as the interim balance is drawn up.

What documents will be needed?

Liquidating a legal entity is much easier than creating it. If the HOA terminates its activities based on the decision of the meeting, then the following papers will be needed:

application (necessarily certified by a notary);
minutes of the meeting at which the decision was made;
liquidation balance sheet;
a certificate confirming payment of the state duty;
documentary evidence that the data of officially employed HOA employees was transferred to the Pension Fund.

Reference: if an organization is liquidated through court, then the initiative group must draw up a statement of claim and collect relevant evidence.

Closing stages

If a decision is made by the general meeting, it happens as follows:

voting takes place;
a liquidation commission is appointed;
the decision made by the organization's participants is reported in tax authorities and creditors;
settlement with creditors is carried out.

Let's say the HOA did not live up to the residents' expectations. To liquidate they need:

create an initiative group;
conduct campaigning among HOA members;
Those wishing to leave the organization write a statement.

As soon as the number of owners in the organization is less than 50%, the HOA will have to be liquidated by law.

Important: if the management of the partnership is against liquidation, there are grounds to go to court.

Step-by-step instruction

In order for the liquidation of the HOA to be carried out according to all the rules, we suggest that you familiarize yourself with more detailed instructions, how to close it correctly and what actions need to be taken.

Homeowners meeting

The meeting agenda must contain three items which will be decided by voting. This is the closure of the partnership, the creation of a commission and the transfer of certain powers to the chairman to submit documents to government bodies.

If the organization did not engage economic activity, then it is enough to choose one liquidator, and not a commission.

How to fill out a notification and send it to the tax office?

Immediately after the decision is made closure of the HOA The chairman is obliged to inform the tax authorities about this. To do this, he issues a special notification in form N P15001. The signature of the chairman of the association must be notarized.

Attention! In addition to the notice in tax service Minutes of the meeting must be submitted. In return, the chairman receives a receipt, on the basis of which he will need to pick up the final papers on the appointed day.

Notification of interested parties

Another responsibility of the organization’s management during liquidation is to communicate the decision to all interested parties. This is done using the messenger state registration , in which an announcement about the termination of the HOA’s activities is published. In addition, all creditors legal entity

must receive appropriate written notice.

The organization's creditors have the right to present their claims within 2 months from the date of announcement of its liquidation. But the HOA can pay them only after drawing up an interim balance sheet.

Drawing up and approval of the liquidation balance sheet

It is compiled several times. The first time in order to evaluate the organization’s property, and the second time to take into account the requirements of creditors. The third liquidation balance sheet is drawn up after debts have been paid.

All three balances must be approved at the general meeting of the association. The final meeting is usually chaired by the head of the liquidation committee. After the final balance is adopted, this information must be transmitted to the fiscal authority.

The difference in the procedure if there are debts

Organizations that maintain apartment buildings can make a profit. Most often, HOAs rent out premises or advertising space. This allows the management of the partnership to spend funds on the needs of the residents of the house. But sometimes the HOA does not have the opportunity to generate income, so the organization ends up in debt.

Liquidation of the organization in this case is possible only through the court. Members of the association or creditors can file a claim. By law, third parties can do this if the HOA’s debt exceeds 100 thousand rubles or if the association does not fulfill its obligations for more than 3 months.

But the delivery statement of claim is only the first stage. Based on the court decision, external management of the HOA will be appointed, which will delay the moment of bankruptcy for a certain period. An audit will also be carried out to find out whether the bankruptcy is intentional, etc.

If the HOA cannot continue to carry out its activities, then the organization is declared bankrupt. And this means liquidation. In practice, the entire procedure takes about a year.

In this case, the organization is obliged to pay off creditors. The source of repayment is the property of the partnership (not the homeowners). For example, inventory, equipment, etc. All this is sold for settlements with creditors. Property owned by residents is not taken into account. This applies to both apartments and the building itself and the surrounding area.

Important: homeowners may be held liable for utility debts. Supplier companies most often refuse to cooperate with residents until the debt is repaid, even if management of the building is transferred to another organization.

And this risks the fact that residents will subsequently be left without water, electricity, etc.

Actions after closing

After The HOA will be liquidated and its closure will be reported to the tax authorities, and other stages of the procedure will also be carried out, it is necessary to register the liquidation of the organization. Since the partnership is a legal entity, the following is submitted to the registration authority:

liquidation application signed by the head of the HOA;
final liquidation balance sheet;
a receipt confirming payment of the state duty.

Employees of the registration authority check the information provided and make an appropriate entry in the Unified State Register. From this moment on, the homeowners association is considered officially liquidated.

Liquidating a legal entity is not difficult. This is especially true for a partnership, since this organization does not make a profit, etc. However, management should adhere to the established procedure, otherwise penalties may be applied.

Sometimes residents no longer need to use the HOA, or there are other reasons for this, for example, the lack of the required number of votes to make decisions. It is then that the functioning of the organization is simply impossible. To liquidate an HOA, you need not only a general meeting of all owners and their decision, but also step-by-step instructions, a protocol, and a commission. That is why we will learn below about the procedure for liquidating an HOA.

General concepts of liquidation

In order to liquidate the HOA, owners need to know that there are two ways to do this:

Decision of a government agency;
General meeting of owners.

If the liquidation of the HOA takes place by court decision, then it will be necessary to create a special commission that will have step-by-step instructions regarding this issue.

But the main reasons include the following:

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If the organization of the partnership was carried out in violation of the law;
The restructuring of the partnership was not recognized by the court; If the number of votes in the HOA is less than half of total number
owners according to the protocol;
The apartment owners themselves made a similar decision to liquidate the HOA;

The court made a corresponding decision.

How should I proceed?

There is a special minutes of the meeting in which you can find instructions for liquidating the organization.

A group of owners is created who will represent the rights of others;
A protocol of all members of the cooperative is prepared, a statement is signed by the chairman;
Detection of citizens who are not satisfied with the activities of the HOA, and drawing up a corresponding protocol in several copies;
Signing a liquidation application.

As for the court decision on the need to liquidate the organization, this often happens if it does not fulfill its tasks.

Prerequisites for this may be:

Detrimental condition of the common property of the house;
Absence or poor maintenance of houses and apartments;
Failure to make payments on time;
There is an infringement of the rights of citizens who are not members of the HOA.

When going to court with the question of liquidating an organization, the managing body or commission must prove that the partnership was created with gross violations law, the work of the HOA itself was carried out with errors, the charter of the cooperative was created in defiance of the code of the Russian Federation.

But there is an option in which the commission first records violations, sends the protocol to the chairman and gives six months to correct the charter and make changes to it in accordance with the law. If this does not happen, then the case is sent to the court, which gives an order to liquidate the organization. Then the procedure will follow the same scenario as during the liquidation of a partnership by decision of the owners and the general minutes of the meeting. The difference is that for this it is necessary to create a special commission, which will include the organizers of the partnership.

The citizen himself can be the liquidator, but this issue will be decided by the relevant body. Within the deadline set by the court, the general balance sheet of the cooperative must also be drawn up, but in case of failure to comply, these dates may be extended.

If debts exist, liquidation cannot be carried out before the collection has been paid. If there is not enough property or funds, then only the court can declare the HOA bankrupt, and then all the company’s accounts will be closed, and the procedure itself will continue.

Liquidation by decision of the owners

There is an option in which the partnership will be closed by a general meeting of all owners according to the protocol. But for this you need to collect more than half of all votes. Although this will not be possible if the HOA has debts to the state or utility and repair services. Then you must first pay off the debt or liquidate the cooperative with the help of the court.

Then the process will go like this:
At the general meeting, the issue of closure is decided, the members of the commission are determined;
A protocol is drawn up indicating the deadlines and members of the commission;
After at least three days, services such as the tax and registration chamber must be notified of the decision;
The commission makes an announcement in the magazine that creditors can declare their rights, but this period is no more than three months;
Drafting a letter for creditors and sending it out.

Over the next two months, a document is drawn up that describes all the enterprise’s real estate, debts, the cooperative’s balance sheet, and the distribution of debts among all creditors. Next, all documentation is transferred to the tax office.

How the protocol is drawn up

No less important document can be considered a protocol that is drawn up without fail and has a number of features. It is necessary to indicate not only its number, but also the address of the meeting, the HOA itself and the time of the meeting. The following describes the composition of the owners and members of the community, the name of the chairman. Then you need to indicate on what issue the entire HOA met, the decision to liquidate the organization, the timing, and the composition of the commission. It is important to accurately indicate all those who voted for and against such a decision.

What does the commission look like?

In the process itself, it will be of great importance audit committee who controls everything financial questions. She is elected during the creation of the HOA from the members of the partnership and is responsible for controlling finances. It does not take part in the management of the HOA, but is an independent body.

Her work is regulated by special norms of the housing code, therefore, during liquidation, her report on the work performed will be required.

In addition, the commission is obliged to draw up the following documents:
Annual inspection report;
Annual payment plans;
Drawing up a report on complaints from apartment owners;
Report to all participants on the work done.

Liquidation if there are debts

If the partnership is liquidated with debts, then such a commission must place an advertisement in the journal for creditors and send them letters of notification. After this, the amount of the debt must be included in the liquidation balance sheet, as well as the amount of all assets, so that the timing of the repayment of debts can be calculated.

The documents are sent to the tax service, which registers them. As for payments to creditors, they will take place only after the sale of the property.

It is important that after the process is completed, you are issued with the appropriate closure certificate. You also need to keep all documentation about the partnership and its dissolution for at least four years to avoid problems in the future.

This process can be completed quickly and smoothly if you follow clear rules and regulations of the law, otherwise you may end up not only with debts, but also with legal proceedings. If necessary, use the advice of professionals and lawyers who can resolve the problems that arise with minimal damage to you.

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

Step-by-step instructions for liquidating an HOA in 2018

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

The HOA does not fulfill the tasks assigned to it;
Ineffective activities resulting in significant debt to counterparties;
The fact of completing the task for which the partnership was created or the expiration of the period for which it was created.

The forced liquidation procedure of an HOA is carried out by a court decision if the following grounds exist:

Violations of current legislation when creating a partnership and during its existence;
Ineffective activities that led to the emergence of significant debt to counterparties;
Lack of activity;
Lack of the required number of HOA participants.

Step-by-step instructions on how to liquidate an HOA imply clear implementation of all actions in the prescribed manner. Violation of the procedure may lead to the recognition of such a procedure as invalid and loss of time. Therefore, when liquidating an HOA, it is very important to maintain order and carefully consider every small detail.

Convening a general meeting

To liquidate the HOA, first of all, a general meeting of owners should be convened, at which the issue of starting the procedure will be considered. The agenda should include consideration of the reasons for liquidation, the appointment of a single liquidator or a commission, and the selection of a person who will represent the interests of the partnership in government bodies.

The instructions for the liquidation of an HOA provide that if the organization carried out its activities, then a liquidation commission must be appointed, and if there were no activities, a single liquidator is sufficient. It is recommended to strictly adhere to this rule, since ignoring it can lead to unpleasant consequences.

Next, the agenda items on the liquidation of the HOA are put to a vote and after the votes are counted, a protocol is drawn up, which notes all the details of the meeting, including the decisions made. After this, the step-by-step liquidation of the HOA requires mandatory notification to the territorial body of the Federal Tax Service about the decision made. The notice must be drawn up in accordance with the approved requirements. The notification is signed by the chairman of the meeting (an authorized person), and the signature must be notarized. The package of documents for the Federal Tax Service includes the notification itself and one copy of the protocol general meeting. The instructions for liquidating an HOA or TSN (real estate owners' association) advise doing the same. In a general sense, the liquidation procedures for HOAs and TSNs are absolutely identical for each of these forms of partnerships.

Placing information about the procedure in a special printed publication

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

Within two months after the information is published in the official publication, you must expect claims from creditors. In order not to waste time, it is recommended to carry out a reconciliation with the fiscal authorities during these two months regarding the debt to the budget during the liquidation of the HOA. Reconciliation with such authorities is prerequisite liquidation of any enterprise, therefore it is strictly not recommended to avoid such a procedure in any way.

The step-by-step instructions for the liquidation of an HOA in 2018 imply a mandatory two-month period to provide creditors with the opportunity to submit their claims. Upon expiration of the period, an interim liquidation balance sheet should be drawn up, which will confirm the volume of available assets and the list of stated requirements for satisfaction.

The balance sheet is approved by a decision of the general meeting and signed by the liquidator. This document must be submitted to the territorial fiscal authority. Instructions for the step-by-step liquidation of a TSN or HOA require similar actions, with the difference that in a real estate owners' association it is necessary to detail organizational form and the composition of society.

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

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

Liquidation of an HOA with debts

If you had to face a situation where the existing assets of the partnership are not enough to satisfy the claims of creditors, liquidation will be the only way out of this situation. In this case, before starting the procedure, a special inspection will be carried out, the purpose of which is to identify illegal actions of the HOA management, which were aimed at creating artificial debt or other facts of concealing income and expenses. If there are no assets to pay off the debt, the partnership may go bankrupt with obvious consequences.

The step-by-step instructions for the liquidation of a housing cooperative, HOA or TSN provide for the mandatory appeal of the liquidator (commission) to the arbitration court if there is insufficient property to pay off the claims of creditors. Thus, bankruptcy proceedings will be initiated. Bankruptcy is a procedure for determining the debtor's solvency, as well as identifying his existing assets. If there are insufficient assets, the company will be declared bankrupt and all existing debts will be written off.

Debt-free liquidation

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

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

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

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

Liquidation of HOAs and licensing of management companies

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

Liquidation can be carried out voluntarily or compulsorily (by a court, government agency under whose jurisdiction the HOA is located.). The court itself appoints a special commission that will deal with liquidation issues and make a decision.

Grounds for liquidation:

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

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

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

The procedure itself is described in the video:

Liquidation of an HOA through the court can occur in the event of poor performance or non-fulfillment of the obligations of the partnership by its members. This:

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

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

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

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

If it is impossible to entrust the process to the persons described above, then the court may appoint as liquidator individual, but only with his consent at the proposal of the body that filed an application to the arbitration court with a request to liquidate the partnership. The court also sets a deadline within which the liquidation balance sheet must be submitted to the arbitration court; this deadline can be extended.

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

A meeting of the partnership participants is convened, where issues of liquidation and the appointment of a commission are decided.
The final decision is approved by the protocol. It specifies the composition and terms of work of the commission.
The registration authority and the tax service are notified of the decision within 3 days from the date of adoption.
The commission issues an announcement in the journal that the HOA will be liquidated. It specifies the time frame when creditors can present their claims (no more than 60 days from the date of printing).
The commission seeks out creditors and informs them of the liquidation process in writing.

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

The documentation is submitted to the tax service.

Sample protocol

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

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

What is an audit commission?

The audit commission is of great importance in the work of the partnership. She's in control financial activities HOA. The accountant regularly provides information so that the commission works properly.

The commission is elected by the meeting of owners, its period of activity is no more than 2 years. Members of the commission do not have the right to be members of the management of the partnership. Its competence is stated in the legislation and charter, and its work procedure is in the document approved by the meeting.

Checks can be carried out:

Based on the results for the whole year.
At any time, if the members of the partnership require it at a meeting, or the board of the partnership decides to conduct an inspection.
She may also request a special meeting to discuss the results of the work done.

Functions

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

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

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

Conducting scheduled audits of the HOA's work throughout the year.
Preparation of a conclusion on the draft estimate, amounts of payments and contributions for the year.
Consideration of complaints and letters from members of the partnership.
Informing about the results of all inspections carried out by the management bodies of the partnership within 10 days after them.
Report on your work before the meeting.

The regulations on the commission are developed in accordance with the Housing Legislation and the HOA Charter. It states:

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

A sample report can be downloaded.

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

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

The partnership creates a special audit commission that will check the financial activities of the partnership; it has its own rights and obligations, which it must strictly observe.

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

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