Statement of claim for the liquidation of the condominium. How to liquidate an HOA with debts voluntarily or by a court decision

Closing of the 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 involuntarily (by the court, state agency in whose jurisdiction the HOA is located.). The court itself appoints a special commission that will deal with liquidation issues and issue.

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 gain 50% of the votes of total number member votes;
the court did not recognize the reorganization of the partnership as valid;
voluntary expression of the will of the meeting participants;
judgment was made.

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

creation at the initial stage of an active group of apartment owners who are united by the solution of this issue;
selection of the most initiative representatives (it is better if they represent each entrance);
creation of a register of members of the partnership, for which you will need to write an appropriate 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 withdraw from the partnership;
writing an application for the liquidation of the HOA.

The procedure itself is described in the video:

The liquidation of the HOA through the court may occur in case of poor performance or no performance at all of the obligations of the partnership by its members. This is:

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 tenants who are not members of the HOA.

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

In the process of creating the HOA, violations of the law were revealed.
The law is violated in the course of the work of the partnership, violations are fatal.
The charter of the HOA 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 the chairman an order with the identified violations, which he must eliminate within six months. If the order is not complied with, 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 in the appointment of a 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, the court may appoint as a liquidator individual, but only with his consent at the suggestion of the body that submitted the application to court of Arbitration requesting the dissolution of the association. The court also sets a period during which the liquidation balance sheet must be submitted to the arbitration court, this period may be extended.

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

A meeting of the participants of the partnership is convened, at which issues of liquidation and appointment of a commission are resolved.
The final decision is approved by the minutes. It specifies the composition and terms of the commission.
The decision is notified to the registration authority and the tax service within 3 days from the date of adoption.
The commission gives an announcement in the magazine that the HOA will be liquidated. It specifies the terms when creditors can submit their claims (no more than 60 days from the date of printing).
The commission searches for creditors and informs them about the liquidation process in writing.

After 2 months, a balance is drawn up, which contains information about the 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 made and signed at the meeting.

Documentation is submitted to the tax office.

sample protocol

The protocol is numbered, its name is written - protocol general meeting homeowners in the house 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, its time are indicated.

The number of members of the HOA, who was at 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 committee?

The audit committee is of great importance in the work of the association. It controls the financial activities of the HOA. The accountant regularly provides information and so that the commission works normally.

The meeting of owners elects the committee, the term of its activity is not more than 2 years. Members of the commission do not have the right to be in the management of the partnership. Its competence is spelled out in the legislation and the charter, and the order of work in the document approved by the meeting.

Checks can be carried out:

At the end of the whole year.
At any time, if it is required by the members of the partnership at the meeting, or the board of the partnership decides to carry out the audit.
She may also demand that an extraordinary meeting be called to discuss the results of the work done.

Functions

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

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

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

Carrying out planned audits of the work of the HOA for the year.
Preparation of an opinion on the draft budget, the amount of payments and contributions for the year.
Consideration of complaints and letters from members of the partnership.
Informing 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 regulation on the commission is developed in accordance with the Housing legislation and the Charter of the HOA. It specifies:

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;
notification of members of the partnership about its decision;
financial support for the work of the commission.

A sample report can be downloaded.

Thus, the liquidation of the partnership can be made voluntarily by the owners, or by a judicial authority. The liquidation procedures for both cases are the same, the only difference is in the appointment of a commission for liquidation 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 members of the HOA do not gain 50% of the votes, the HOA does not perform its work as expected, if the majority of the members of the HOA decided so.

A special audit commission is created at the partnership, which will check the financial activities of the partnership, it has its own rights and obligations, which it must strictly observe.

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

The HOA may terminate its activities if the owners consider that it has fulfilled all its statutory tasks, and its further existence is not necessary.

The legislation defines the following reasons for the liquidation of the HOA:

law violation;
the court invalidated the reorganization;
the number of members is less than 50 percent of the list of resident owners;
the court made the appropriate decision;
decision of the homeowners' meeting.

Step-by-step instructions for canceling the HOA

In order to stop the activities of the HOA, you can use one of two existing methods.

If the leadership of the partnership is against its closure, it is necessary to act according to the following algorithm:

Note! In the case when all the HOAs unanimously and voluntarily agree to liquidate the partnership, the general meeting makes a decision to terminate its activities.

The decision of the meeting must be recorded in the minutes. This document is necessary to start the liquidation procedure, and it may be necessary to provide it in the future in court if it comes to this.

The minutes of the meeting must contain the following information:

full name of the HOA, its details and legal address;
composition of the meeting - chairman, secretary, number of residents present, list of invited persons present;
fixed agenda - liquidation of the HOA;
voting results (how many were for, against and abstentions);
decision on the appointment of the liquidation commission, an indication of its members with full names and passport data.

most common cause for the owners to make such a decision, it becomes the non-fulfillment or improper fulfillment of the HOA of its statutory tasks.

The HOA is liquidated when:

the contributions established by the partnership are not paid in time;
the house is not maintained or is poorly maintained;
sanitary standards are not observed;
technical condition does not correspond to norms;
the rights of the tenants of the house who are not members of the partnership and who are members of it are infringed.

As a rule, the liquidation commission is selected from among the members of the partnership. If the decision on liquidation is taken by the court, then the commission may be appointed from representatives of third-party organizations, for example, management company, City Hall, etc.

The liquidation committee shall act in the following order:

Two months after the publication of information about the termination of the HOA, the commission draws up an interim balance sheet.

Reference! The interim balance sheet displays information about what property the HOA has, account balances, claims made by creditors, what decisions were made on these claims.

Then payments are made to creditors.. After all calculations are made, the final liquidation balance sheet is drawn up. It is approved by the founders of the partnership or by the body that made the decision to liquidate it.

The liquidation of any organization, including the HOA, is registered. To officially register the process of liquidation of the HOA, you must provide the following documents:

an application for registration of the completed liquidation, signed by the chairman of the HOA;
balance sheet (liquidation);
receipt certifying the payment of the state duty.

How to close an HOA by a court decision?

It has already been said above that the court may terminate the activities of the partnership in cases where the current legislation is grossly violated.

For example, the number of members of the HOA is less than that established by law, the rights of both members of the partnership and persons who are not members of the partnership are infringed, violations of the law were revealed during the creation of the HOA, the partnership was declared bankrupt in a court session.

The initiators of liquidation through the court can be both residents and regulatory authorities, for example, the prosecutor's office or the tax office. If the initiators are the homeowners, they create an initiative group that deals with the collective filing of a lawsuit in court.

Advice! If the reason for liquidation was that the number of members of the HOA is less established norm- can be served immediately statement of claim. The court in this case unconditionally takes the side of the plaintiff.

In other cases, in case of violations of the law or financial discipline, the initiative group must first file a complaint with a supervisory authority, for example, the prosecutor's office. All facts testifying to existing violations must be documented.

After applying to the supervisory authority, an inspection of the economic or financial activities of the partnership follows. If the facts stated in the application are confirmed, the HOA will be given time to correct the shortcomings.

During this period of pre-trial settlement, all violations must be corrected. Otherwise, the supervisory authority itself sues.

The court can impose sanctions on the management of the partnership or decide on its liquidation in two ways:

Peculiarities of annulment of partnerships

The processes of reorganization, as well as the liquidation of legal entities, including HOAs, are regulated by the Civil Code of the Russian Federation, in particular Article 57.

Reference! The main feature of the HOA, unlike commercial structures, is that the primary right to create, reorganize, liquidate the partnership is granted to the general meeting of homeowners, members of the HOA. That is, it can be liquidated only by decision of the owners or in court.

HOA that did not operate

Even if the partnership did not carry out its activities, the meeting of homeowners, according to paragraph 2. subparagraph 2 of article 145 of the LC RF, also has the right to decide on its liquidation.

The liquidation procedure will be the same as if the HOA worked and it was decided to cancel it by the decision of the residents of the house. The only difference is one liquidator is appointed instead of the liquidation commission who will deal with all paperwork.

Bankruptcy of HOA with debts

HOA is not commercial organization, therefore, does not receive profit from its activities. This means that the debts that the partnership has, we will not touch on the causes of their occurrence, it has nothing to cover.

A partnership with debts can only be liquidated by declaring it bankrupt. The recognition procedure in this case will be regulated by Federal Law No. 127 of October 26, 2002 “On Insolvency (Bankruptcy)”.

Both the members of the partnership and its creditors can initiate the process by applying to the court to declare the HOA insolvent.

Note! You can start the process of declaring an HOA bankrupt only if the partnership does not fulfill its obligations for more than three months, and its current debt exceeds one hundred thousand rubles.

To meet creditors' claims, the court may prescribe one of the following procedures:

financial recovery;
competitive production;
external control.

To correct the current situation with debts, by a court decision, the HOA is given a period of 1 year. If after the expiration of the period it turns out that the solvency has not been restored, the HOA does not have working capital or property and its further activity is impossible, the partnership is declared bankrupt. And that means its elimination.

Conclusion

Liquidation of the HOA can be voluntary- the owners themselves decide on the closure of the partnership.

Such a decision is expressed in the minutes of the general meeting. The form of the meeting can be both internal and external.

If the HOA does not agree to voluntary liquidation, the initiative group of residents of the MKD, without holding a general meeting, conducts a survey of the owners, and enters the results into the minutes of the meeting. Each owner endorses his answer entered into the protocol with his signature. Specified full name, surname, patronymic, apartment number, its area.

Liquidation can also be forced, by a court decision. Both dissatisfied tenants and regulatory authorities can initiate an appeal to the court.

The closure of the partnership through the court is possible if violations are found in the activities of the HOA, its creation, infringement of the rights of residents, or the number of members of the partnership is less than the established percentage of the list of homeowners living in the house.

HOA is one of the most transparent forms of residential building management, which implies the maximum degree of participation of homeowners in the process of managing the house and the common property of the house.

Such management requires maximum responsibility of HOA members.

Often there are situations when it is advisable to change the way the management of an apartment building (MKD).

Before transferring the MKD to another organization, the HOA must be liquidated.

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Normative base

Issues of the creation, functioning and termination of the activities of homeowners' associations (HOA) are under the jurisdiction of civil and housing law.

The duality of sources of regulation is explained by the specifics of the issue.

The Civil Code of the Russian Federation regulates the activities of HOAs in terms of belonging to non-profit corporate organizations, and in particular, to their separate type - partnerships of property owners (Article 123.12).

As with any legal entity, the partnership is also subject to the provisions of Article 61, which contains the requirements for the liquidation procedure.

The Housing Code of the Russian Federation considers HOA as one of the forms of managing the common property of MKD.

It is from this position that housing legislation imposes requirements for the creation and individual issues of the functioning of an HOA.

As for the liquidation of the partnership, Article 141 of the LC RF does not contain any requirements for the liquidation procedure, but refers to the norms of civil law.

Grounds for termination of activity

The life of the HOA is not limited by law.

However, due to various life situations there is a need to terminate the activities of the HOA.

The procedure can take place:

By decision of the members of the partnership and the general meeting of property owners in the MKD;
forced.

Liquidation of the HOA by the general meeting (voluntary liquidation), when the owners of the premises, regardless of whether they are members of the HOA or not, are obliged at the general meeting to decide on the liquidation of the HOA.

The decision on voluntary liquidation is made by the supreme body managing organization- the general meeting of the members of the partnership. The number of votes of the members who voted for the decision to terminate the activities must be at least two thirds of all votes.

Article 141 of the LC RF provides for only one case when the liquidation of the partnership is inevitable.

This happens when members of the HOA have less than 50% of the votes of all owners of premises in the MKD.

Voluntary liquidation is also carried out if the partnership was created for a certain period or in connection with the achievement of the tasks set (fixed in the charter).

Compulsory termination of the activities of the partnership occurs in the order of legal proceedings.

The initiators of the litigation may be:

Interested owners of premises in MKD;
State body (local self-government body), which is entrusted with the functions of housing supervision;
Other government agencies.

Among the grounds on which it is possible to initiate legal proceedings on the liquidation of the HOA, there are:

Fatal violations of the law committed during the registration of the partnership;
Loss of a license to carry out activities for the management of MKD;
Violations of the law in the operation of MKD and the management of the common property of the house;
Carrying out activities not provided for by the charter;
Impossibility of further management of MKD;
The choice by the owners of a different method of managing MKD.

If the partnership has debts to resource-supplying organizations or other third parties, it is quite possible to liquidate in the standard manner.

At the same time, creditors have the right to present their claims:

As part of the trial;
Liquidation Commission.

The sequence of satisfaction of creditors' claims is determined by the legislation. Moreover, such claims must be made no later than 60 days from the date of publication of information about the liquidation.

The procedure for the liquidation of the HOA

The procedure for terminating the activities of the partnership begins with the execution of the protocol.

Authorized to draw up a protocol:

Meeting of owners;
Meeting of members of the HOA.

The agenda for these meetings usually includes:

On the abolition of the HOA;
On the formation of a liquidation commission;
On the term, procedure and certain conditions for the termination of activities.

It is important to draw up this document in strict accordance with the law. Issues not included in the agenda should not be included in the minutes.

It is necessary to record accurate information:

O officials (chairman, secretary);
On the number and distribution of votes;
On the composition of the liquidation commission.

We invite you to download a sample protocol of the general meeting of MKD owners on the liquidation of the HOA: Download the form.

Subsequently, the liquidation procedure is carried out by the liquidation commission.

Within 3 working days from the date of the decision to terminate the HOA, a corresponding notification must be sent to the tax office operating in the territory of registration of the partnership.

The notification form No. R15001 was approved by order of the Federal Tax Service No. MMV-7-6 of January 25, 2012 [email protected]

The document contains information:

About the applicant;
About the liquidated HOA;
On the liquidation commission.

The applicant's signature on the notification must be notarized. The liquidation protocol is attached to the notification.

We invite you to download a sample notice of liquidation of a legal entity: Download the form.

On the basis of such a notification, the tax authority enters into the Unified State Register of Legal Entities (EGRLE) a note that the organization is in the process of liquidation.

Information about the liquidation of the HOA must be made publicly available.

Information is published on a special resource - "Bulletin of State Registration". This is necessary to inform creditors of the HOA. The publication is paid, and the price depends on the volume of the ad.

Besides, the liquidation commission is obliged to independently determine the circle of creditors of the HOA.

Each creditor must be sent a written notice of liquidation, indicating the period during which they can make claims for payment of the debt. Such period cannot be less than 2 months.

The calculation of the term begins from the date of publication of information about the liquidation.

After clarifying the entire amount of receivables and payables, the representative of the partnership must again contact the Federal Tax Service.

This time, an interim liquidation balance sheet must be submitted along with a new application in Form No. P15001. The balance sheet must be approved at a general meeting of owners.

After the payment of debts and the return of overpaid amounts from suppliers, a final liquidation balance sheet is formed and a package of documents is collected for submission to the inspection.

The registration authority makes the final decision on the exclusion of the organization from the Unified State Register of Legal Entities and the completion of the liquidation procedure on the basis of the following package of documents:

Notarized application for state registration of a legal entity in connection with its liquidation (Form No. Р16001);
Liquidation balance sheet approved by the general meeting of homeowners;
If persons subject to compulsory pension insurance worked in the partnership, documents confirming the sending of information to the branch of the Pension Fund should be submitted;
Receipt for payment of state duty(800 rubles).

Within 5 working days, the tax authority must exclude the liquidated HOA from the register or send a refusal to state registration.

Cancellation is possible if:

Not the whole package provided required documents;
The liquidation procedure was carried out with violations of the law;
The documents are signed by a person who does not have such authority;
The notarial form was not observed.

The audit commission plays an important role in the work of the HOA. Through this body, elected by the members of the partnership, passes all the management and financial documentation of the organization. The conclusions of the commission are taken into account in the liquidation procedure.

The compulsory procedure does not qualitatively differ from the voluntary procedure for terminating the partnership. The differences are that the liquidator is appointed by a court decision.

If you want to know the rules for keeping pets (cats and dogs) in apartment buildings, we advise you to read .

Reorganization of the homeowners association

Reorganization differs from liquidation in that the rights and obligations of the reorganized HOA are transferred to another organization.

The procedure for the reorganization of an HOA does not differ from the general procedure provided for all legal entities, and is approved by Article 57 of the Civil Code of the Russian Federation.

According to the norms contained in Article 140 of the LC RF, it is possible to transform an HOA into a cooperative (housing or housing construction).

It is possible to reorganize the HOA, which serve several MKD. Such organizations can be divided into several, and it is also possible to single out one or more legal entities. The management of the house can be transferred.

All decisions on the reorganization of the HOA are approved at the general meeting of owners by a simple majority of votes..

When did HOA become a problem? We suggest you watch the video.

HOA - a society that is created by the owners of real estate to manage it, provide the building as a whole with utilities and maintain it in good condition. The term is deciphered as "partnership of owners of habitation". The activities of the HOA are regulated by the norms of the Civil and Housing Code. These legislative acts do not provide certain deadlines, during which the partnership can operate, that is, in fact, it is created on an indefinite basis, unless otherwise provided by the charter.

However, a situation may arise when it is necessary to liquidate the HOA.

Closure options

Regulations There are two options for liquidation:

On a voluntary basis.
Forced closure or, more precisely, by court order.

Regardless of the HOA liquidation option, a clear procedure is provided for each situation.

One of the options for the voluntary closure of the HOA may be reorganization. In this case, the partnership does not stop working, it only takes a different form and performs other functions.

By decision of the owner, it is possible to close the partnership in the following situations:

If the organization does not fulfill its tasks, which are provided for by the statutory documents.
A large debt for utilities has accumulated, which is a consequence of the inefficiency of the organization's management.
End of the term for which the partnership was established.

Closing by court order

By decision of the court, the liquidation of the HOA can be carried out in the presence of the following circumstances:

The activity of the enterprise is carried out with gross violations of the current legislation.
The inefficiency of the established enterprise is clearly visible.
The activity is carried out with systematic violations.
The emergence of debt obligations to suppliers utilities and contractors against the backdrop of management inefficiency.
The company does not fulfill the tasks assigned to it, or does not work at all.
If members of the organization do not pay utility bills.
In cases where the proportion of those who did not join the partnership far exceeds the number of members of the company.

Step one - general meeting of owners

Liquidation of HOA: step-by-step instruction. The first and perhaps the most main stage- making a decision to close the partnership. To do this, it is required to gather all members of the society, put the issue of liquidation on the agenda, vote and draw up the decision in a protocol. By the way, the protocol of voting will be required without fail when applying to the tax authorities for closing.

In the decision to terminate the activities, a liquidation commission should be appointed so that the meeting is not convened again for this issue.

The most the main problem, which residents face - many apartment owners do not want to participate in the meeting or even take a passive position.

Responsibility of the director of the partnership

The head of the HOA should also understand that, being the main legal entity, he is responsible for his actions, so he can be checked for deliberately bringing the enterprise to bankruptcy.

In cases where, during the audit, it is found that the head of the partnership really abused his position, he faces administrative or criminal liability. If it is established that the director acquired property for personal use at the expense of the HOA money, then it will be sold, and the proceeds will be used to pay off debts.

Solution Requirements

The decision to liquidate the HOA must be made at a general meeting, at which 2/3 of the members (of the total number of members of the partnership, and not of the number of those who came) must vote “for”, unless other requirements for making such decisions are specified in the charter enterprises. However, the quorum for such meetings is not stipulated at the level of normative acts.

It is at such a meeting that the composition of the liquidation commission is most often appointed, to which, from that moment, all rights and obligations to manage the HOA are transferred. The total period of work of the latter is 60 days. It is after the decision to liquidate the HOA and appoint a commission that creditors have the right to present their claims within 3 months.

Protocol Requirements

The protocol on the liquidation of the HOA is a standard document on the vote count, which must contain the following information:

type of meeting;
date, time and place of the event;
the number of those present, indicating the areas belonging to them;
quorum;
agenda;
short description the course of the meeting, who spoke, whether there were debates;
decisions taken, with the number of votes;
signature and full name of the chairman and secretary of the meeting.

The Protocol is a document that confirms the fact that the liquidation was carried out in accordance with the requirements of the current legislation.

Step two - contacting the fiscal authorities

After the decision has been made and all documents confirming the legitimacy of the decision, these documents should be submitted to the tax authority where the partnership was registered. In addition to the protocol on voting, an application is submitted in the form P15001.

Form of notification to the tax authorities

When filling out form P15001, dashes in empty cells are not set. The title page contains information about the partnership, TIN and OGRN, full name.

The second section indicates the reason for completing the notice. It can be just liquidation or even the creation of a liquidation commission.

Columns must be filled in on sheet “A” if it is indicated that a liquidation commission has been formed, that is, data is entered not about the head, but about the head of the liquidation commission.

On sheet "B" information about the applicant is given. Most often, it is the head of the commission who acts in this capacity.

The data from section 6 is entered at the notary. Section 7 is completed by the legal worker himself.

The third step - work with creditors and debtors

Step-by-step instructions for the liquidation of an HOA: we notify creditors of the decision.

First of all, the appointed liquidation commission must publish in the State Registration Bulletin information that a particular HOA is terminating its activities and information on the procedure for accepting requirements. In addition, the liquidation commission sends personal notices to creditors in writing. Members of the commission must determine the circle of debtors and collect the due funds from them.

If not enough Money and property to pay off all debts, the company may declare itself bankrupt. However, this requires one condition to be met: the debt to third parties must be at least 100 thousand rubles. As a rule, even the bankruptcy procedure is not a guarantee for creditors that they will receive their money, since the HOA very rarely has property and debts usually go to the next, newly created company or management company.

By the way, creditors have another chance to close the HOA if it does not repay the debt for 3 months in a row. In this situation, it is they who can initiate bankruptcy proceedings.

Payment of debts occurs only after the approval of the interim balance.

Notice to Creditors

Lenders have the right to apply to the HOA for debt collection within 2 months from the moment the information is published in the State Registration Bulletin.

At the level of legislation, the form and text of the notification in the media is not established. There is also no clear indication that all creditors must be notified personally. Therefore, the tax authorities do not check the text of the announcement in the bulletin, they only make sure that it is available.

With regard to personal notices, the court is on the side of the creditors. Therefore, it is still recommended to notify everyone about the liquidation and that claims are accepted. Letters are recommended to be sent only with a notification and with an inventory, and all supporting documents about sending should be kept in order to avoid being challenged in court.

The procedure for the liquidation of the HOA involves: if there are open enforcement proceedings in relation to the partnership, the liquidation service is obliged to notify executive bodies about the upcoming closure.

Fourth step - interim liquidation balance sheet

The next step in the instructions for the liquidation of the HOA is the preparation by the liquidation commission of an interim act and its approval.

The act displays the following information:

Complete information about the property of the enterprise.
Receivables.
Accounts payable.

If the partnership does not have enough own funds to make settlements with creditors, then the existing property is put up for auction. In situations where this measure does not help, the partnership is subject to bankruptcy proceedings.

Fifth step - approval of the final balance

After repayment of debts, a new and final liquidation balance sheet is drawn up. The next step in the procedure for the liquidation of the HOA is the meeting of all members of the partnership and the approval of the balance sheet.

The final stage - registration of liquidation

After approval of the liquidation balance sheet, the authorized person submits an application to the tax authorities for registration of the liquidation of the HOA. In addition to the statement, government bodies the following documents are submitted:

Receipt of payment of the state fee, the amount is about 1 thousand rubles.

Features of the closure of a partnership by a court decision

If the board of the HOA does not want to liquidate the company on its own, then its members will have to take the initiative. To do this, the interested members of the partnership can draw up a statement of claim and apply with it to the court. At the same time, the application must fully cover the problem and why it is necessary to close the partnership, what violations are allowed by the administration of the enterprise. However, all violations must be supported by written evidence, which must be attached to the claim.

If during the trial it turns out that the partnership does not want to voluntarily liquidate, the judge may appoint an appropriate commission. An audit of the financial activities of the partnership is mandatory. Otherwise, the procedure and documents for the liquidation of the HOA are the same if a sufficient number of votes were collected at the meeting when deciding to close.

Audit committee

Despite the fact that the partnership is closed, the audit commission continues its work. Now its main task is to control the actions of all members of the liquidation commission.

The audit commission has the right to check all receipts, cash and advance reports, draw conclusions about the property status of the partnership. How is it calculated wage, amount of debt obligations and other information.

Impact of the closure on residents

For the residents themselves apartment building lack of camaraderie is not very good. After all, after the liquidation of the HOA, according to the Housing Code of the Russian Federation, the residents again remain with their problems with the improvement and maintenance of the building. If it didn’t work out with the HOA, then you can contact the management company.

Residents should also remember that the debts created by the HOA do not affect their personal possessions in any way, they cannot even be collected at the expense of common house property. Therefore, you should not worry: even if the case went to court, then he does not have the right to foreclose on the property of the members of the partnership.

Instead of a conclusion

At the level of legislation, there is no separate law that would approve the procedure for liquidating a partnership. All norms and terms are prescribed in the Civil and Housing Code.

After the data on the closure of the HOA is entered in the register, an extract should be requested from the tax authority in order to protect all former members from encroachment by creditors.

It is also recommended that co-owners of an apartment building keep all documentation on the activities of the HOA for 4 years from the date of closing. If there was a sale of property, then it is better to store such documentation for 10 years.

The co-owners of an apartment building have full right immediately after the closure of the HOA, open a new one. However, there are exceptions to this rule as well. If the partnership was closed by a court decision, and the reason was the presence of debts of apartment owners, then the judge has the right to impose a ban on opening a new HOA for a certain period.

The activities of the HOA are regulated by housing and civil law. This organization is created on an indefinite basis and can operate until violations are detected or the will of the owners is expressed. We will tell you how the liquidation of the HOA takes place and give step-by-step instructions for closing in 2018.

It often happens that the partnership is forced to close. This can happen by a voluntary decision of members or by a decision of the judiciary in a forced manner. In this article, we will consider both situations.

The liquidation of the HOA is the complete cessation of the activities of the partnership. It entails full settlement with employees and utility providers, as well as closing a personal current account. After liquidation, the owners will have to make a decision on the further management of the common economy.

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There must be substantial grounds for closing the HOA. Reasons for termination may include:

the end of the period for which the opening of the HOA was planned;
achieving the goal for which the partnership was formed;
violation of legislative norms when opening a partnership;
dissatisfaction with the activities of the HOA among the majority of its members;
recognition of the reorganization of the HOA as invalid in court;
recognition of the partnership's actions as illegal in court.

We can say that there are two groups of grounds for terminating the activities of the partnership: forced circumstances and one's own initiative. If more than half of the owners express a desire to leave the partnership, it is subject to liquidation. In addition, at the general meeting, a decision may be made to terminate work and conclude an agreement with the management company.

Forced liquidation is always associated with identified violations. Quite often they become the reason for the start of litigation. As a result, the HOA is closed on the basis of a relevant court decision.

The initiator of liquidation can be:

apartment building owners;
state bodies supervising the work of the partnership;
judicial authorities.

If the issue of liquidation was not considered at the general meeting or it is impossible, the initiator will have to go to court. There are no other options.

Step-by-step instructions and liquidation features

The process of liquidation of the HOA can be divided into two stages - preparation and liquidation. The first stage involves the following algorithm of actions:

Definition of an initiator.
Formation of the list of members of the HOA.
Filing a declaration of intent to liquidate the partnership. It must be signed by all homeowners who agree with the need for closure.
Submission of the application to the board of the partnership or to the judicial body dealing with the case.

The second stage will have the following steps:

Making a decision to close the HOA. This can be formalized by a general protocol or a court decision.
Formation of a special commission for the liquidation of the partnership.
Notification of the Federal Tax Service. You will need to issue an application with amendments to the Unified State Register of Legal Entities.
Informing all apartment building owners. This can be done through the media. For example, through the local newspaper.
Formation of interim financial statements to calculate debts to authorities state power and public services.
Payment of debts.
Formation of the liquidation balance sheet.
Sending documentation to the Federal Tax Service for the closure of the HOA.

A specially created liquidation commission checks whether the documents are correctly prepared, calculations are made and whether legislative norms. In addition, a full inventory check is carried out and this data is reconciled with the original balance.

Documentation

To liquidate the HOA, the following documents will be required:

application for termination of activities - certified by a notary;
liquidation balance;
receipt of payment of state duty;
papers confirming the notification of the FIU about the reduction of employees.

In addition, depending on the situation, it is required to provide the minutes of the general meeting or a court decision on liquidation.

In case of voluntary closure of the partnership, the protocol of the general meeting of homeowners in apartment buildings is mandatory. The text of the protocol must contain the following data:

protocol number;
address of the meeting;
the date of the meeting;
list of meeting participants;
passport data of the chairman;
agenda;
quantitative distribution of votes;
decision;
composition of the special commission;
terms of liquidation, etc.

Timing

The timing of liquidation depends on the specific case. So, for example, only the decision to close the partnership in the event of a lawsuit may be delayed for several months.

After the decision is made and formalized, it is necessary to appoint a special liquidation commission within three days. Committee members notify all stakeholders in the media and indicate that creditors can apply for the return of the debt within two months.

After this time, a liquidation balance sheet is formed, which must be signed by all owners. Only then can the closing documents be submitted. Registration of liquidation is carried out within 5-7 working days.

Thus, we can conclude that the minimum period for completing the procedure is 4 months. If any difficulties arise, it can take up to a year or more.

Liquidation of HOA with debts

The closure of the HOA in the presence of debts occurs in exactly the same way, with the exception that after the announcement of the liquidation is published in the media, the organizations to which the partnership owes must present a demand for timely payment.

The transfer of funds will not occur until the liquidation balance sheet is drawn up. When transferring payments, the order prescribed by law will apply.

If the HOA does not have the right amount money to cover debts, it is necessary to start bankruptcy proceedings. For this purpose, state bodies and a special commission are involved.

Thus, HOAs with debts have only two options - to pay off their obligations or declare bankruptcy. The second option is available for partnerships whose debt amounted to more than 100 thousand rubles.

Termination of activities by court decision

In order to liquidate the HOA in court, it is necessary to provide facts of violations in the course of the organization's activities, and also to prove that the inconsistencies made cannot be corrected.

Quite often, the court makes a decision to compel the HOA to resolve issues with the initiators of the proceedings. If after that the organization does not resolve the problems, the court may decide to terminate the activities of the HOA.

Forced liquidation is possible in the following cases:

violation of the law during registration;
making a material error in the course of business;
systematic violation of applicable laws.

However, in practice, the most common reason for liquidation is the exit from the organization of more than half of the total number of owners of an apartment building. In this case, the initiators can submit a collective application to the court and await a decision.

Seek legal advice if you experience any difficulties. You can get free legal assistance on our website. Ask an expert in a special window.

Now you know how the liquidation of the HOA takes place in 2018. The presented step-by-step instructions may be modified depending on the situation.

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