The procedure for suspension of the enterprise by the current legislation of the Russian Federation is not provided.
At the same time, there is no sanction in the case when it does not actually carry out activities, provided that the deadlines for submitting accounts are observed.
Another issue is that maintaining a firm that exists only on paper is a costly business and in some cases it is fraught with problems with government structures.
The most difficult case is when the firm's staff does notIs limited to its head and chief accountant (these positions are legally the right to combine and one person, including the founder of the company, including the only one). The most costly variant of parting with employees of the organization is staff reduction. A compromise is also possible - dismissal by agreement of the parties. Both of these procedures are quite multifaceted, so they deserve separate consideration.
Such often practiced options as forced dismissal "at will", for alleged violations of labor discipline or unpaid leave for an indefinite period are illegal.
With the first person and the chief accountant (both of themIn one person, if the posts are combined) is also not easy. These positions, while the firm exists on paper, should be closed. So, with the change of the general director, the general meeting of the founders (or the sole founder) must, with its duly executed decision, not only release the acting from the post, but also appoint a new one. Without this, relevant changes will not be made to the Unified State Register of Legal Entities.
In practice, the first person of a firm planning to suspend Activities, Sends to indefinite unpaid leaveby myself. The moment is slippery, but it is unlikely that the director, who is also the chief accountant, is the only founder (or one of them) to sue himself.
Even an indefinite leave does not absolve the directorFrom the obligation to timely report, even if zero, and the responsibility for its failure to perform. In practice, for the observance of this formality, the services of outside organizations are most often used. But they are far from free.
Another item of expenditure of the firm, which actually suspended Activities, Becomes its legal address. The easiest way is if this is the home address of one of the founders (in some constituent entities of the Russian Federation the law allows it) or other real estate belonging to the founder on the right of ownership. In other situations, you will have to spend at least monthly for rent. Even if it is a symbolic fee (in a number of regions, especially the poor, prices for fictitious legal addresses - from 1000 rubles per month), money is never superfluous. In addition, the use of a fictitious legal address is a violation of the law, the probability of identifying which (and applying the appropriate sanctions) should not be discounted. Therefore, the question arises - is not it simpler and cheaper to liquidate a firm, as it should be by law, and, if necessary, to establish a new one.