Kaip likviduoti įmonę?

Įmonės likviduojamos Lietuvos Respublikos akcinių bendrovių įstatymo (toliau – LR ABĮ) ir Lietuvos Respublikos civilinio kodekso (toliau – LR CK) emokustatyta tvarka. LR ABĮ 73 straipsnyje numatyta, kad Bendrovė gali būti likviduojama LR CK nustatytais juridinių asmenų likvidavimo pagrindais. Šie pagrindai numatyti LR CK 2.106 straipsnyje ir jie gali būti tik šie:

1) juridinio asmens dalyvių sprendimas nutraukti juridinio asmens veiklą;

2) teismo ar kreditorių susirinkimo sprendimas likviduoti bankrutavusį juridinį asmenį;

3) teismo priimtas sprendimas likviduoti juridinį asmenį vadovaujantis LR CK 2.131 straipsniu;

4) juridinių asmenų registro tvarkytojo sprendimas likviduoti juridinį asmenį vadovaujantis LR CK 2.70 straipsniu;

5) laikotarpio, kuriam buvo įsteigtas juridinis asmuo, pabaiga;

6) juridinio asmens dalyvių skaičiaus sumažėjimas mažiau nei įstatymų leidžiamas minimumas, jeigu juridinio asmens dalyvis per šešis mėnesius po tokio sumažėjimo nenutaria juridinio asmens reorganizuoti ar pertvarkyti;

7) juridinio asmens steigimo pripažinimas negaliojančiu vadovaujantis LR CK 2.114 straipsniu.

Sprendimas dėl likvidavimo

Sprendimą likviduoti bendrovę priima visuotinis akcininkų susirinkimas, juridinių asmenų registro tvarkytojas arba teismas Civilinio kodekso nustatytais atvejais. Kai sprendimą likviduoti bendrovę priima juridinių asmenų registro tvarkytojas, bendrovė likviduojama taikant Civilinio kodekso nuostatas, reglamentuojančias juridinio asmens likvidavimą juridinių asmenų registro tvarkytojo iniciatyva.

Juridinio asmens dalyvių sprendimas dėl likvidavimo reglamentuojamas LR CK 2.107 str., kuriame numatyta, jog sprendimas dėl juridinio asmens likvidavimo priimamas juridinių asmenų dalyvių kvalifikuota balsų dauguma. Ją nustato juridinio asmens steigimo dokumentai ir ji negali būti mažesnė nei 2/3 visų susirinkimo dalyvių balsų.

Priimtas sprendimas dėl juridinio asmens likvidavimo negali būti atšauktas, jei bent vienas juridinio asmens dalyvis gavo dalį likviduojamo juridinio asmens turto.

Pranešimas apie likvidavimą

Asmuo, priėmęs sprendimą likviduoti juridinį asmenį, juridinių asmenų steigimo dokumentų nustatyta tvarka turi apie tai paskelbti viešai tris kartus ne mažesniais kaip trisdešimt dienų intervalais arba paskelbti viešai vieną kartą ir pranešti raštu visiems kreditoriams. Pranešime turi būti nurodyta:

1) juridinio asmens pavadinimas;

2) juridinio asmens teisinė forma;

3) juridinio asmens buveinė;

4) juridinio asmens kodas;

5) registras, kuriame kaupiami ir saugomi duomenys apie tą juridinį asmenį.

Jei dokumentuose yra minimas juridinio asmens kapitalas, tai turi būti nurodomas įstatinis kapitalas ir apmokėto įstatinio kapitalo dydis.

Apie likvidavimą taip pat pranešama juridinių asmenų registrui ne vėliau kaip pirmą viešo paskelbimo dieną šio kodekso 2.66 straipsnio 3 dalies nustatyta tvarka.

Likvidatoriaus išrinkimas

LR ABĮ numatyta, jog visuotinis akcininkų susirinkimas ar teismas, priėmę sprendimą likviduoti bendrovę, privalo išrinkti (paskirti) jos likvidatorių.

Likvidatoriaus paskyrimas

Likvidatoriaus paskytimas reglamentuojamas LR CK 2.108 str., kuriame numatyta, jog juridinių asmenų dalyviai, kreditorių susirinkimas ar teismas, priėmę sprendimą likviduoti juridinį asmenį, privalo paskirti likvidatorių.

Pažymėtina, jog likvidatoriumi gali būti turintis reikiamą kvalifikaciją asmuo. Gali būti skiriama keletas likvidatorių. Jei skiriama keletas likvidatorių, yra sudaroma likvidacinė komisija ir vienas iš likvidatorių skiriamas likvidacinės komisijos pirmininku.

Juridinio asmens likvidatoriaus atšaukimas reglamentuojamas LR CK 2.109 str., kuriame numatyta, jog Juridinio asmens dalyvių paskirtas juridinio asmens likvidatorius gali būti atšauktas paprasta juridinio asmens dalyvių, dalyvaujančių susirinkime, balsų dauguma.

Juridinio asmens dalyviai, kurių balsai sudaro ne mažiau kaip 1/10 visų balsų, kreditorius, turintis ne mažesnę kaip keturiolikos tūkstančių penkių šimtų eurų vertės reikalavimo teisę, arba ne mažiau kaip 1/5 visų juridinio asmens darbuotojų turi teisę kreiptis į teismą prašydami pakeisti likvidatorių, jei šis veikia netinkamai, taip pat nesąžiningai atsiskaito su kreditoriais, juridinio asmens dalyviais, nesąžiningai atlieka kitas pareigas arba pažeidžia juridinio asmens dalyvių, kreditorių ar juridinio asmens darbuotojų teises.

 Likvidatoriaus pareiga pranešti apie likviduojamos bendrovės statusą

Likvidatorius ne vėliau kaip pirmąją sprendimo likviduoti juridinį asmenį viešo paskelbimo dieną Registro tvarkytojui pateikia dokumentus įregistruoti teisinį statusą „likviduojamas“:

  1. Prašymą įregistruoti teisinį statusą  formas: JAR-1, JAR-TST-1, JAR-LK1.
  1. Sprendimą likviduoti juridinį asmenį.
  1. Dokumentus teikiančio asmens tapatybę patvirtinantį dokumentą. Jeigu likvidatorius veikia per atstovą, kartu su dokumentais Registro tvarkytojui turi būti pateikiami atstovo įgaliojimus patvirtinantys dokumentai.

Likvidatoriaus kompetencija

Juridinio asmens valdymo organai netenka įgaliojimų ir juridinio asmens dalyvių kompetencija dėl sandorių sudarymo pereina likvidatoriui nuo likvidatoriaus paskyrimo, o šio kodekso 2.108 straipsnio 5 dalyje numatytais atvejais – nuo sprendimo dėl juridinio asmens likvidavimo įsigaliojimo.

Likvidatorius turi juridinio asmens valdymo organo teises ir pareigas ir jam mutatis mutandis taikomos šios knygos VII skyriaus nuostatos.

 Likviduojamos įmonės statuso įgijimas

Nuo visuotinio akcininkų sprendimo likviduoti bendrovę priėmimo dienos bendrovė įgyja likviduojamos bendrovės statusą. Nuo išrinkimo (paskyrimo) likvidatorius įgyja bendrovės vadovo ir valdybos teises ir pareigas. Bendrovės vadovas ir valdyba netenka savo įgaliojimų nuo likvidatoriaus paskyrimo. Visuotinis akcininkų susirinkimas gali būti šaukiamas įstatymų nustatyta tvarka.

Likviduojamos bendrovės dokumentuose, kuriuos ji naudoja turėdama santykių su kitais asmenimis, be kita ko, turi būti nurodomas jos teisinis statusas „likviduojama“.

Atkreiptinas dėmesys, jog visuotinis akcininkų susirinkimas gali nustatyti kitą (ne sprendimo priėmimo dienos) datą, nuo kurios įsigalioja sprendimas dėl bendrovės likvidavimo, tačiau ši data negali būti ankstesnė kaip sprendimo likviduoti bendrovę priėmimo diena.

Taip pat pastebėtina, kad jei likvidavimo pagrindas yra laikotarpio, kuriam buvo įsteigta bendrovė, pabaiga, likus ne mažiau kaip 3 mėnesiams iki šio laikotarpio pabaigos, visuotinis akcininkų susirinkimas turi priimti sprendimą dėl bendrovės likvidavimo ir išrinkti likvidatorių arba priimti sprendimą pratęsti veiklos laikotarpį ir pakeisti bendrovės įstatus. Šiuo atveju priėmus sprendimą likviduoti bendrovę, bendrovė likviduojamos bendrovės statusą įgyja kitą dieną po įstatuose nustatyto veiklos laikotarpio pabaigos. Jei visuotinis akcininkų susirinkimas per nustatytą terminą likvidatoriaus neišrenka, akcininkai, kuriems priklausančios akcijos suteikia ne mažiau kaip 1/10 visų balsų, taip pat juridinių asmenų registro tvarkytojas turi teisę kreiptis į teismą, kad šis paskirtų likvidatorių.

Likvidatoriaus pareigos ir kompetencija

Apie bendrovės likvidavimą likvidatorius turi viešai paskelbti įstatuose nurodytame šaltinyje tris kartus ne mažesniais kaip 30 dienų intervalais arba viešai paskelbti įstatuose nurodytame šaltinyje vieną kartą ir pranešti visiems bendrovės kreditoriams raštu. Skelbime ar pranešime turi būti nurodyti visi šio straipsnio skyriuje “pranešimas apie likvidavimą” (žr aukščiau) nurodyti duomenys.

Likvidatorius ne vėliau kaip pirmą viešo paskelbimo apie bendrovės likvidavimą dieną turi pateikti juridinių asmenų registro tvarkytojui dokumentus, patvirtinančius sprendimą likviduoti bendrovę, ir duomenis apie save.

Likvidatorius turi bendrovės valdybos ir bendrovės vadovo teises ir pareigas. Likvidatoriumi gali būti tik fizinis asmuo, jam keliami tie patys reikalavimai kaip ir bendrovės vadovui.

Be kitų, likvidatoriaus kompetencijai priskiriamos šios funkcijos:

1) sudaryti likvidavimo laikotarpio pradžios balansą;

2) atsiskaičius su bendrovės kreditoriais, paskirstyti akcininkams likusį bendrovės turtą ir surašyti jo perdavimo aktus;

3) jeigu likviduojama akcinė bendrovė, uždaryti bendrąją vertybinių popierių sąskaitą akcinėje bendrovėje Lietuvos centriniame vertybinių popierių depozitoriume;

4) perduoti likviduotos bendrovės dokumentus saugoti Dokumentų ir archyvų įstatymo nustatyta tvarka;

5) sudaryti bendrovės likvidavimo aktą. Likvidavimo akte aprašoma likvidavimo eiga ir patvirtinama, kad atlikti visi su likvidavimu susiję veiksmai;

6) pateikti juridinių asmenų registro tvarkytojui bendrovės likvidavimo aktą ir kitus dokumentus, reikalingus likviduotai bendrovei išregistruoti;

7) panaikinti bendrovės interneto svetainės adresą, jeigu bendrovė jį turi.

Pastebėtina, kad jei bendrovės likvidavimas trunka ilgiau negu metus, po kiekvienų finansinių metų pabaigos ne vėliau kaip per 3 mėnesius likvidatorius sudaro metinių finansinių ataskaitų rinkinį ir likvidavimo ataskaitą. Metinių finansinių ataskaitų rinkinį ir likvidavimo ataskaitą tvirtina visuotinis akcininkų susirinkimas. Su šiais dokumentais turi teisę susipažinti visi akcininkai ir kreditoriai.

Likviduojamos įmonės atsiskaitymai

Likviduojant bendrovę, akcijas pasirašę, bet jų neapmokėję asmenys turi jas apmokėti akcijų pasirašymo sutartyje nustatyta tvarka. Akcijas pasirašę asmenys gali būti atleisti nuo neįmokėtų įnašų tokios dalies, kurią jie atgautų skirstant likviduojamos bendrovės turtą, tik tuo atveju, kai bendrovės likvidavimo pagrindas yra bendrovės steigimo pripažinimas negaliojančiu vadovaujantis LR CK 2.114 straipsniu ir bendrovė gali patenkinti prisiimtus įsipareigojimus kreditoriams.

Likviduojama bendrovė pirmiausia turi atsiskaityti su bendrovės kreditoriais, laikantis LR CK nustatytos kreditorių reikalavimų tenkinimo eilės. Atsiskaičius su likviduojamos bendrovės kreditoriais, išmokamas sukauptas dividendas privilegijuotųjų akcijų su kaupiamuoju dividendu savininkams. Likęs likviduojamos bendrovės turtas padalijamas akcininkams proporcingai jiems nuosavybės teise priklausančių akcijų nominaliai vertei. Analogiškai dalijamas ir vėliau išaiškėjęs bendrovės turtas. Jei bendrovės akcijos suteikia nevienodas teises, dalijant turtą į jas turi būti atsižvelgta.

Bendrovės turtas akcininkams gali būti dalijamas ne anksčiau kaip praėjus 2 mėnesiams po to, kai buvo atlikti visi aukščiau paminėti veiksmai.

Jeigu dėl bendrovės skolų mokėjimo kyla teisminių ginčų, bendrovės turtas negali būti dalijamas akcininkams tol, kol teismas neišspręs šių ginčų ir nebus atsiskaityta su kreditoriais.

Likviduojamo juridinio asmens kreditorių reikalavimų tenkinimo eilė

Likviduojant juridinį asmenį kreditorių reikalavimai tenkinami šia tvarka:

1) pirmiausia tenkinami likviduojamo juridinio asmens turto įkeitimu užtikrinti reikalavimai – iš įkeisto turto vertės;

2) pirmąja eile tenkinami darbuotojų reikalavimai, susiję su darbo santykiais; reikalavimai atlyginti žalą dėl suluošinimo ar kitokio sveikatos sužalojimo, susirgimo profesine liga arba žuvus dėl nelaimingo atsitikimo darbe; taip pat fizinių asmenų reikalavimai apmokėti už perdirbti supirktą žemės ūkio produkciją;

3) antrąja eile tenkinami reikalavimai dėl mokesčių bei kitų įmokų į biudžetą ir dėl privalomojo valstybinio socialinio draudimo ir privalomojo sveikatos draudimo įmokų; dėl užsienio paskolų, kurioms suteikta valstybės arba Vyriausybės garantija;

4) trečiąja eile tenkinami visi likę kreditorių reikalavimai.

Kiekvienos paskesnės eilės kreditorių (išieškotojų) reikalavimai tenkinami po to, kai visiškai patenkinti pirmesnės eilės kreditorių (išieškotojų) reikalavimai. Jeigu neužtenka lėšų visiems vienos eilės reikalavimams visiškai patenkinti, šie reikalavimai tenkinami proporcingai pagal priklausančią kiekvienam kreditoriui (išieškotojui) sumą.

Likvidavimo atšaukimas

Sprendimą atšaukti bendrovės likvidavimą gali priimti sprendimą likviduoti bendrovę priėmęs visuotinis akcininkų susirinkimas ar teismas. Sprendimas likviduoti bendrovę negali būti atšauktas, jei bent vienas akcininkas gavo dalį likviduojamos bendrovės turto.

Dokumentai, patvirtinantys sprendimą likviduoti bendrovę, taip pat atšaukti likvidavimą, turi būti pateikti juridinių asmenų registro tvarkytojui.

Pastebėtina, jog likviduojamas juridinis asmuo gali sudaryti tik tuos sandorius, kurie yra susiję su juridinio asmens veiklos nutraukimu arba kurie numatyti sprendime likviduoti juridinį asmenį.

Likvidavimo procedūros pabaiga

Likvidatorius, atlikęs juridinio asmens likvidavimo procedūras, Registro tvarkytojui pateikia šiuos dokumentus:

  1. Prašymą išregistruoti likviduotą juridinį asmenį forma JAR-4.
  1. Likvidavimo aktą.
  1. Dokumentų ir archyvų įstatymo nustatytų subjektų, įgaliotų priimti likviduojamų juridinių asmenų dokumentus saugoti, išduotą pažymą, patvirtinančią, kad dokumentai perduoti toliau saugoti arba kad perduotinų toliau saugoti dokumentų nėra;
  1. Dokumentus ir duomenis teikiančio asmens tapatybę patvirtinantį dokumentą.

Jeigu likvidatorius veikia per atstovą, kartu su dokumentais Registro tvarkytojui turi būti pateikiami atstovo įgaliojimus patvirtinantys dokumentai.

Juridinis asmuo išregistruojamas, Registro tvarkytojui gavus nurodytus dokumentus bei Teritorinės valstybinės mokesčių inspekcijos pranešimą JAR-PBA apie juridinio asmens atsiskaitymą su biudžetais ir pinigų fondais.

_______

Greitai ir kokybiškai atliekame įmonių likvidavimo paslaugas, turime ilgametę patirtį.

Išsamesnė konsultacija telefonu +370 687 66993 arba el. paštu info@dejure.lt

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