{"id":1494,"date":"2018-10-08T00:00:00","date_gmt":"2018-10-07T22:00:00","guid":{"rendered":"http:\/\/mgi-bpo.hu\/szakmai-hirek\/the-new-simplified-voluntary-liquidation-step-by-step\/"},"modified":"2021-04-23T10:38:53","modified_gmt":"2021-04-23T08:38:53","slug":"the-new-simplified-voluntary-liquidation-step-by-step","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/the-new-simplified-voluntary-liquidation-step-by-step\/","title":{"rendered":"The new simplified voluntary liquidation step by step"},"content":{"rendered":"<p><span style=\"font-size: 18px;\"><strong>Benefits of simplified liquidation:<\/strong><\/span><\/p>\n<ul>\n<li>you do not have to appoint a liquidator: the tasks of the liquidator are carried out by the company\u2019s executive officer(s)<\/li>\n<li>it is not necessary to notify the registry court of the opening of the proceedings or to initiate the publication of a notice in the Companies\u2019 Gazette<\/li>\n<li>there is no need for a lawyer to conduct the procedure<\/li>\n<\/ul>\n<p><strong><span style=\"font-size: 18px;\">Steps in the procedure:<\/span><\/strong><\/p>\n<p><strong>Step 1.:<\/strong><\/p>\n<p>The opening of simplified voluntary liquidation shall be reported to the <strong>National Tax and Customs Administration of Hungary on form\u00a0\u00a0 \u2019T201T\u2019<\/strong>.<\/p>\n<p><strong>Step 2.:<\/strong><\/p>\n<p>The tax authority will notify the registry court of the notification electronically, which will then publish a notice in the Companies\u2019 Gazette on this basis.<\/p>\n<p><strong>Step 3.:<\/strong><\/p>\n<p>The company will also announce the closing of the simplified voluntary liquidation on form\u00a0 \u2019T201T\u2019\u00a0 within the time available.<\/p>\n<p><strong>Step 4.:<\/strong><\/p>\n<p>The tax authority will inform the registry court electronically about the closing of the procedure.<\/p>\n<p>It is important to note that the company can only be deregistered by the registry court if it is informed by the tax authority by electronic means within 30 days of the announcement of the closing of the procedure that there is no obstacle to deregistering the company in terms of tax administration and social security<\/p>\n<p><strong>Step 5.:<\/strong><\/p>\n<p>At the same time as the announcement of the closing of the procedure, the company must send the approved proposal for and decision on the distribution of the assets to the registry court electronically.<\/p>\n","protected":false},"featured_media":1216,"template":"","tags":[],"evszam":[558],"szakmai_cimke":[532,525],"class_list":["post-1494","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","evszam-2018-en","szakmai_cimke-accounting","szakmai_cimke-other"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The new simplified voluntary liquidation step by step<\/title>\n<meta name=\"description\" content=\"From July 1, 2018, companies not subjected to audit may carry out voluntary liquidation in a simplified way. 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