What are the tax consequences for liquidating a corproation personal single dating internet service


22-Sep-2017 22:35

Failure to dissolve the corporation when the corporation has ceased doing business will result in the legal requirement to continue to file Corporation Business Tax returns with the necessary remittance of the minimum CBT tax. Considering these significant penalties and the fact that the minimum Corporation Business Tax is at least 0.00 taxpayers are advised to complete the dissolution process.The dissolution shall be considered filed and effective as of the date the Division of Revenue receives the properly completed and executed articles of dissolution, payment of all fees, and notice of Tax Clearance from the Division of Taxation. Effective July 1, 2003 the Divisions of Revenue and Taxation have established a streamlined dissolution process.Entities created by state law, such as a corporation or limited liability company, must follow state rules to terminate or dissolve.Typically, this includes satisfying any state taxes, filing a form of dissolution, and usually paying a fee.Whatever the reason, the process is essentially the same.

what are the tax consequences for liquidating a corproation-53

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If dissolution procedures are not completed, and full payment of the outstanding liability is not received, the case will be forwarded to the Special Procedures Branch, Judgment Section, for further collection action. Operating through an entity can also facilitate changes in ownership and investments by others.



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