Москва, м. Китай-город, Лубянский проезд 15с2, БЦ Лубянский, офис 212 с 10.00 до 19.00

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ФНС разъяснила порядок исчисления сроков подачи документов о завершении процедуры реорганизации

ФНС в письме О порядке представления документов, связанных с завершением реорганизации (слияние, разделение, выделение, присоединение, преобразование) юридического лица, в регистрирующий орган от 27 августа 2015 г. N ГД-3-14/3272@ сообщает о сроках подачи документов о завершении процедуры реорганизации.

В Письме говорится, что документы о завершении реорганизации (в форме присоединения, разделения, слияния, выделения) должны быть поданы в ИФНС после истечения 30-дневного срока с момента второй публикации в Вестнике государственной регистрации сообщения о реорганизации компании.

Также ФНС поясняет, что документы о завершении реорганизации должны быть представлены в регистрирующий орган не ранее, чем через 3 месяца с момента внесения в ЕГРЮЛ записи о начале процедуры реорганизации. Данное требование применяется ко всем формам реорганизации.

Реорганизация путем присоединения

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