Representative office of a foreign company may be liquidated in one of the following cases:
- liquidation of the non-resident himself, who opened a office on the territory of Ukraine;
- on the part of non-resident or his representative office there has been a breach of the current legislation;
- a non-resident was made a decision about liquidation.
If a non-resident makes a decision about liquidation of the representative office on the territory of Ukraine, it is recorded in the protocol. Liquidation of foreign companies starts with the publication of the message in the printed edition.
After the publication of the notice on the liquidation of the mission, the following actions are taken:
- prepare the documents required for the procedure of liquidation of representative office of foreign company;
- the representation is removed from the account in tax inspection, pension and other funds, after going through unscheduled inspections;
- the representation is excluded from the register of the Ministry of Economic Development and Trade of Ukraine, the service cards of foreign employees are returned to the same place;
- the representation is excluded by the state registrar from EDRPOU;
- the Bank closed the accounts of the mission;
- seals are destroyed.
All of the above steps are included in the complex of services of our company.
In Ukrainian legislation there are no clear requirements to the documents presented to the state authorities for the liquidation of a representative office of a foreign company. The competent authorities use the norms for the liquidation of domestic enterprises and organizations.
In the package of documents, that are necessary for our company to conduct the liquidation procedure, are included:
- the decision of the non-resident to liquidate the representative office;
- the original of charter and other founding documents;
- the original of registration certificate in the Ministry of Economic Development and Trade of Ukraine;
- the original of registration certificate in State Statistics Service of Ukraine;
- the originals of notifications of registration in the pension and other funds;
- the original of certificate of registration in tax inspection;
- the originals of all primary financial and accounting documents;
- the representative office’s seal.