Dissolution of single-member limited liability company

* The order of execution

- Within 30 working days from the document of dissolution from authorized agencies or organizations, the authorized individual issuing decision on dissolution gathers a Dissolution Board to evaluate the proposal. In case of no decision on dissolution, the authorized individual making the decision on dissolution informs the proposing person in written documents.

- The authorized individual issues decision on dissolution single-member limited liability company as prescribed in regulations.

- Upon the decision of dissolution:

+ Single-member limited liability company must perform obligations as prescribed by law.

+ The Dissolution Board must perform obligation as prescribed by law.

+ Tax agencies directly managing tax collecting must issue documents confirming tax obligation within 05 working days upon receipt of application for confirmation of tax obligation.

* How to perform:

- Through the postal system;

- Directly at the offices of the State administrative agencies.

* Application components: document proposing the confirmation of tax obligation.

* Number of record: 01 original set

* Settlement deadline:

Within 30 working days, the authorized individual issuing decision on dissolution gathers a Dissolution Board to evaluate the proposal

* Executing agencies:

The person issuing the decision on establishment of single-member limited liability company issues decision on dissolution.

* Subjects of administrative procedures:

Single-member limited liability company or authorized agencies or organizations

* Results of administrative procedures: Decision on dissolution of single-member limited liability company

* Fee: N/A

* Name of the form and declaration form: No.

* Requirements, conditions of procedures:

- Cases of business dissolution

+ The operation duration stated in the company charter expires and there is no decision to extend it;

+ Revocation of certificate of business registration

+ Losses in 03 consecutive years and has accumulated losses by 3/4 of state capital in company or more, but not yet fallen into bankruptcy;

+ Failure to perform tasks assigned by the State during 02 consecutive years after the adoption of necessary measures;

+ The continuance and maintenance of the business are not necessary.

- Enterprises can only be dissolved when guaranteeing the full payment of all debts and other financial obligations

. - The acquisition and merger of single-member limited liability company must be consistent with the Overall Project of Arrangement, reform, restructuring state-owned enterprises that has been approved by Prime Minister; in case of merger or acquisition of single-member limited liability company have not been defined in the Overall Project, the agency deciding to establish single-member limited liability company must submit to the Prime Minister for consideration and decision.

* The legal basis of the administrative procedure:

Decree No. 172/2013/ND-CP dated in November 13, 2013 of the State on the establishment, reorganization and dissolution of a State-owned single-member limited liability company and subsidiaries of a State-owned single-member limited liability company.

 

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