Encyclopedia

Non-operational legal entity


An inactive legal entity is a legal entity that, during the twelve months preceding its removal from the aforementioned register, did not submit documents of reporting required by Russian Federation legislation on taxes and fees, and did not conduct operations through at least one bank account1.

  1. Civil Code of the Russian Federation, Article 130, paragraph 1, as amended on March 18, 2019, Article 64.2, paragraph 1 // Official Gazette of the Russian Federation. 1994. No. 32. Item 3301. ↩

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