{"id":2873,"date":"2026-03-05T11:18:20","date_gmt":"2026-03-05T09:18:20","guid":{"rendered":"https:\/\/uronline.lv\/?p=2873"},"modified":"2026-03-05T11:18:23","modified_gmt":"2026-03-05T09:18:23","slug":"step-by-step-liquidation-of-the-association","status":"publish","type":"post","link":"https:\/\/uronline.lv\/en\/step-by-step-liquidation-of-the-association\/","title":{"rendered":"Dissolution 2026: Step by Step Guide"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2873\" class=\"elementor elementor-2873\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1e191d7 e-flex e-con-boxed e-con e-parent\" data-id=\"1e191d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-790f349 elementor-widget elementor-widget-image\" data-id=\"790f349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"671\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/biedribas-likvidacija-solis-pa-solim.jpg\" class=\"attachment-large size-large wp-image-4367\" alt=\"liquidation of the association step by step\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/biedribas-likvidacija-solis-pa-solim.jpg 940w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/biedribas-likvidacija-solis-pa-solim-300x251.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/biedribas-likvidacija-solis-pa-solim-768x644.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/biedribas-likvidacija-solis-pa-solim-14x12.jpg 14w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/biedribas-likvidacija-solis-pa-solim-600x503.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e19b23 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"0e19b23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-c3dd86c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/en\/author\/jurists\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tlawyer J\u0101nis Liepi\u0146\u0161\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-85f0f73 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/en\/2026\/03\/05\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>March 5, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47dc35 elementor-widget elementor-widget-heading\" data-id=\"f47dc35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Dissolution 2026: Step by Step Guide<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2233595c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2233595c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e3e7b1a\" data-id=\"1e3e7b1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef94fe3 elementor-widget elementor-widget-text-editor\" data-id=\"ef94fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/en\/product\/liquidation-of-the-association\/\">Liquidation of the Association<\/a> is the process by which a society ceases to exist and is removed from the Register of Societies and Foundations. There are several reasons why a society might be wound up, from lack of funding to lack of achievement of objectives or new legislation. This blog post aims to provide a comprehensive, step-by-step guide to the dissolution of an association in Latvia.<\/p><p>This article is aimed at board members, members, accountants, lawyers and anyone who wants to understand the winding-up process.<\/p><p>New amendments to the Law on Associations and Foundations have affected the liquidation process by introducing new requirements and procedures, so it is important to keep up to date with the latest changes.<\/p><p>Here you will find all the information you need about the liquidation process, the documents required and the costs.<\/p><p>Manual to comply with changes <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">Commercial Law<\/a>, which shall enter into force on 01.01.2026, and <a href=\"https:\/\/likumi.lv\/ta\/id\/81050-biedribu-un-nodibinajumu-likums\">Law on Associations and Foundations<\/a>, which entered into force on 01.07.2024.<\/p><p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0cd7e4 elementor-widget elementor-widget-image\" data-id=\"3b0cd7e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"93\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-768x93.jpg\" class=\"attachment-medium_large size-medium_large wp-image-4225\" alt=\"\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-768x93.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-300x36.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-1024x123.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-18x2.jpg 18w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-600x72.jpg 600w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026.jpg 1262w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-78822e35 e-flex e-con-boxed e-con e-parent\" data-id=\"78822e35\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e02e619 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"6e02e619\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6e02e619\" aria-expanded=\"true\" aria-label=\"\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6e02e619\" aria-expanded=\"true\" aria-label=\"\u0417\u0430\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__6e02e619\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4828a242 e-flex e-con-boxed e-con e-parent\" data-id=\"4828a242\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb0a8b elementor-widget elementor-widget-heading\" data-id=\"4fb0a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why Dissolve the Association?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-217369b2 e-flex e-con-boxed e-con e-parent\" data-id=\"217369b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58146925 elementor-widget elementor-widget-text-editor\" data-id=\"58146925\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Societies can be dissolved for various reasons, including:<\/p>\n<p>* Financial difficulties<br \/>* Decreasing number of participants<br \/>* Achieving objectives<br \/>* Internal conflicts between members<br \/>* Changes to legislation<br \/>* No activity or economic activity<br \/>* Mergers or acquisitions<\/p>\n<p>It is important to follow legal procedures to avoid potential liabilities. For example, if the association is no longer able to cover its debts, liquidation may be the best option to avoid further financial problems. Similarly, if the association has achieved its objectives and is no longer needed, liquidation is a logical step.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-14cb4765 e-flex e-con-boxed e-con e-parent\" data-id=\"14cb4765\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22d386de elementor-widget elementor-widget-heading\" data-id=\"22d386de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Important to know before winding up<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7fe1fb4 e-flex e-con-boxed e-con e-parent\" data-id=\"7fe1fb4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f1a11b elementor-widget elementor-widget-text-editor\" data-id=\"2f1a11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The liquidator is the main person responsible for ensuring the liquidation process and his duties and responsibilities are clearly defined by law.<\/p><p>The liquidation process involves several institutions, such as the Register of Companies and the State Revenue Service. Each has its own role to play and requirements to meet. For example, various liquidation documents have to be filed with the Companies Register, while tax matters have to be coordinated with the State Revenue Service.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-131568a9 e-flex e-con-boxed e-con e-parent\" data-id=\"131568a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74d249a5 elementor-widget elementor-widget-text-editor\" data-id=\"74d249a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>The Society must be able to pay all its creditors! Otherwise, insolvency or bankruptcy proceedings must be initiated.<\/strong><\/p><p><strong>It is also important to settle all your obligations with the SRS:\u00a0<\/strong><\/p><ul><li>have paid taxes<\/li><li>all reports and accounts must be handed over.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-45082a00 e-flex e-con-boxed e-con e-parent\" data-id=\"45082a00\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dff560e elementor-widget elementor-widget-text-editor\" data-id=\"4dff560e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This information can be easily verified <a href=\"https:\/\/eds.vid.gov.lv\/login\/\">In the SRS Electronic Declaration System (EDS)<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5892deed e-flex e-con-boxed e-con e-parent\" data-id=\"5892deed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38e11311 elementor-widget elementor-widget-text-editor\" data-id=\"38e11311\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\">For information on tax debts, see <em>PAYMENTS.<\/em><\/span><\/p><p><span style=\"text-decoration: underline;\">Information on untransmitted accounts can be found under <em>REMINDERS<\/em>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ff5b52 elementor-widget elementor-widget-image\" data-id=\"31ff5b52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"96\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-1024x123.jpg\" class=\"attachment-large size-large wp-image-2769\" alt=\"\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-1024x123.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-300x36.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-768x92.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-1536x185.jpg 1536w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-2048x247.jpg 2048w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-1320x159.jpg 1320w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-maksajumi-un-atgadinajumi-600x72.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-786f2f6 e-flex e-con-boxed e-con e-parent\" data-id=\"786f2f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e2d671c elementor-widget elementor-widget-text-editor\" data-id=\"4e2d671c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\">You can check information from the SRS at <em>CORRESPONDENCE WITH VID<\/em>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47551f54 elementor-widget elementor-widget-image\" data-id=\"47551f54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"152\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-1024x195.jpg\" class=\"attachment-large size-large wp-image-2770\" alt=\"\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-1024x195.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-300x57.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-768x146.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-1536x292.jpg 1536w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-2048x390.jpg 2048w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-1320x251.jpg 1320w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/vid-sarakste-600x114.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-22d0a17c e-flex e-con-boxed e-con e-parent\" data-id=\"22d0a17c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6848c00f elementor-widget elementor-widget-heading\" data-id=\"6848c00f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The process of winding up an association: 6 steps<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-40e2f6e3 e-flex e-con-boxed e-con e-parent\" data-id=\"40e2f6e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ee95d90 elementor-widget elementor-widget-heading\" data-id=\"3ee95d90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Commencement of the winding-up of the Society and Appointment of the Liquidator <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-055160e e-flex e-con-boxed e-con e-parent\" data-id=\"055160e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17d3554 elementor-widget elementor-widget-text-editor\" data-id=\"17d3554\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Prepare two key documents:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Minutes of the Members' Meeting or decision of the Board<\/span><\/strong><span class=\"ng-star-inserted\">;<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong><span class=\"ng-star-inserted\">Application form B7<\/span><\/strong><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8697de elementor-widget elementor-widget-text-editor\" data-id=\"a8697de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The convening of a general meeting is the first and very important step in the winding-up process. It is essential to ensure that all members are duly informed of the meeting and its agenda to ensure that a legitimate decision is taken.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5d8361e6 e-flex e-con-boxed e-con e-parent\" data-id=\"5d8361e6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d7c6e8f elementor-widget elementor-widget-text-editor\" data-id=\"4d7c6e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\">Convocation of the Members' Meeting:<\/span><br \/>* For a decision on <a href=\"https:\/\/uronline.lv\/en\/product\/liquidation-of-the-association\/\">dissolution of the association<\/a>, a meeting of the members must be convened.<br \/>* A quorum must be present for the meeting to be quorate. Normally more than 50% members are required to attend a membership meeting.<br \/>* According to the new amendments to the law, remote participation and voting at the members' meeting is possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e81e2c5 e-flex e-con-boxed e-con e-parent\" data-id=\"e81e2c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a2be5f elementor-widget elementor-widget-text-editor\" data-id=\"5a2be5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the number of members is reduced to one, the decision to dissolve may be taken by the Executive Board. This is an exceptional case where the decision may be taken by the Board instead of the general meeting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-05c7030 e-flex e-con-boxed e-con e-parent\" data-id=\"05c7030\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15873f4 elementor-widget elementor-widget-heading\" data-id=\"15873f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Submission of documents to the Register of Companies (UR) Stage 1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b5b1f97 e-flex e-con-boxed e-con e-parent\" data-id=\"b5b1f97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af7aea7 elementor-widget elementor-widget-text-editor\" data-id=\"af7aea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Paper filing with the Register of Companies is a thing of the past. <strong>Documents are no longer accepted in person.<\/strong><\/p><p>However, if you want to file on paper, you have to pay for an expensive notary and send the documents by post.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e80e31d elementor-widget elementor-widget-text-editor\" data-id=\"e80e31d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The documents for the commencement of liquidation must be submitted to the Registrar of Companies within three working days of the decision.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">At this stage, the application form B7, the minutes of the members' meeting or the decision and the payment of the stamp duty of 5.69EUR must be submitted.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-26e9b1a4 e-flex e-con-boxed e-con e-parent\" data-id=\"26e9b1a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec0b99 elementor-widget elementor-widget-heading\" data-id=\"1fec0b99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Information and application to creditors<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d58457b e-flex e-con-boxed e-con e-parent\" data-id=\"d58457b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a7c5f8 elementor-widget elementor-widget-text-editor\" data-id=\"5a7c5f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The information of creditors in the liquidation of the association is a mandatory stage in the liquidation process, in which all creditors are given at least three months to submit their claims after the publication of the notice in the official publication \"Latvijas V\u0113stnesis\".<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Unlike LLCs, the liquidation of associations is regulated by the \"Law on Associations and Foundations\", which sets stricter deadlines and specific procedures to protect the interests of creditors.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ec03bff e-flex e-con-boxed e-con e-parent\" data-id=\"ec03bff\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b021d0c elementor-widget elementor-widget-text-editor\" data-id=\"b021d0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The deadline for creditors' claims may not be less than one month after the publication of the notice.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The notice to creditors sets a specific time within which they may lodge their claims against the association. The liquidator is responsible for informing all known creditors personally, without relying solely on publication.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2ec33d3 e-flex e-con-boxed e-con e-parent\" data-id=\"2ec33d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4f236e elementor-widget elementor-widget-text-editor\" data-id=\"f4f236e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\">The liquidator shall submit an application to the \"Latvijas V\u0113stnesim\" for the dissolution of the Society.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-beb1ff8 e-flex e-con-boxed e-con e-parent\" data-id=\"beb1ff8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7923857 elementor-widget elementor-widget-heading\" data-id=\"7923857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Liquidation financial statement and balance sheet<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-87f3dd4 e-flex e-con-boxed e-con e-parent\" data-id=\"87f3dd4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfbc6e8 elementor-widget elementor-widget-text-editor\" data-id=\"dfbc6e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Make sure you are up to date with the NHS and that all reports and accounts have been submitted.<\/p><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The financial statements of the winding-up must be drawn up at least six months after the decision of the UR to open the winding-up.<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d7b4201 e-flex e-con-boxed e-con e-parent\" data-id=\"d7b4201\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8407477 elementor-widget elementor-widget-heading\" data-id=\"8407477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. Distribution of property to members<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e984ad3 e-flex e-con-boxed e-con e-parent\" data-id=\"e984ad3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6407d elementor-widget elementor-widget-text-editor\" data-id=\"3e6407d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The remaining assets, including money, property and other assets, shall be distributed among its members. This distribution shall be made in accordance with a plan drawn up by the liquidator.<\/p><p>Payments to members are usually made in cash. However, if members wish to receive their share of the assets and the statutes of the association do not provide for this, they have the option of amending the statutes to allow the distribution of assets. Such a decision must be taken at a members' meeting before the association is removed from the Register of Associations and Foundations. At the same time as the statutes are amended, the members may agree on a specific distribution of property to each member.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8cda041 e-flex e-con-boxed e-con e-parent\" data-id=\"8cda041\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c1f3ca elementor-widget elementor-widget-heading\" data-id=\"2c1f3ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. Complete exclusion of the Society from the Register of Societies and Foundations (Stage 2)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c143934 e-flex e-con-boxed e-con e-parent\" data-id=\"c143934\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-258ef4e elementor-widget elementor-widget-text-editor\" data-id=\"258ef4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The final step in the liquidation of a society is to apply to the Registrar of Companies to have the society removed from the register.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The application (form B9) is submitted only when all the previous steps have been completed, the archives have been deposited and the bank accounts have been closed. After the decision of the UR, the association ceases to exist legally.<\/span><\/p><p>Payment of the stamp duty of EUR 5.69 is required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7b3a9ff e-flex e-con-boxed e-con e-parent\" data-id=\"7b3a9ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b77f37c elementor-widget elementor-widget-heading\" data-id=\"b77f37c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a dissolution?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-dae66dd e-flex e-con-boxed e-con e-parent\" data-id=\"dae66dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c21a84 elementor-widget elementor-widget-text-editor\" data-id=\"9c21a84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The liquidation of a society is a legal process in which the activities of a non-governmental organisation (NGO) are completely terminated, its property is realised, liabilities to creditors are settled and the society is removed from the Register of Societies and Foundations.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Unlike the liquidation of a limited liability company, the liquidation of an association is governed by\u00a0<\/span><a href=\"https:\/\/likumi.lv\/ta\/id\/81050-biedribu-un-nodibinajumu-likums\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Law on Associations and Foundations<\/span><\/strong><\/a><span class=\"ng-star-inserted\">. The main difference is that members cannot receive the remaining assets as profit - they must be used for the purposes set out in the statutes of the association.<\/span><\/p><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">When is it compulsory to dissolve an association?<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The association must be dissolved if the number of members falls below the legal minimum (less than two members), if the term laid down in the statutes expires, or if the purpose for which the association was founded has been achieved.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-548d302 e-flex e-con-boxed e-con e-parent\" data-id=\"548d302\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07cf0b1 elementor-widget elementor-widget-heading\" data-id=\"07cf0b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissolution of the Society Stage 1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6e8af47 e-flex e-con-boxed e-con e-parent\" data-id=\"6e8af47\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7615cee elementor-widget elementor-widget-text-editor\" data-id=\"7615cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The first stage of the winding-up of the association involves a decision of the members' meeting to wind up the association, the appointment of a liquidator and the filing of a formal application (Form B7) with the Registrar of Companies.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Unlike LLCs, the liquidation process of associations is regulated by the \"Law on Associations and Foundations\". In the first stage, the main task is to legally record the fact that the association ceases its economic and social activities and starts settling accounts with its members and the state.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2e52e7a e-flex e-con-boxed e-con e-parent\" data-id=\"2e52e7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf8d8ed elementor-widget elementor-widget-heading\" data-id=\"cf8d8ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The main steps for winding up the Society:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-159d027 e-flex e-con-boxed e-con e-parent\" data-id=\"159d027\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e9516f elementor-widget elementor-widget-text-editor\" data-id=\"0e9516f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Decision of the General Meeting:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0A decision must be taken to dissolve the association. According to the law, this requires\u00a0<\/span><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">2\/3 majority of members present<\/span><\/strong><span class=\"ng-star-inserted\">, unless the statutes of the association provide for a higher number of votes.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Appointment of liquidator:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0At the same meeting, one or more persons must be appointed to manage the winding-up process. If the meeting does not appoint a liquidator, all existing members of the board automatically become liquidators.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Submission of the application (form B7):<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Within 14 days of the decision, an application for dissolution must be submitted to the Registrar of Companies (RoC).<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Publication in the \"Latvijas Journal\". <\/span><\/strong>The liquidator shall submit an application to the \"Latvijas V\u0113stnesim\" for the dissolution of the Society.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-966e270 e-flex e-con-boxed e-con e-parent\" data-id=\"966e270\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d6d64a elementor-widget elementor-widget-heading\" data-id=\"7d6d64a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Costs and deadlines<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-01caa7b e-flex e-con-boxed e-con e-parent\" data-id=\"01caa7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9569d78 elementor-widget elementor-widget-text-editor\" data-id=\"9569d78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The state fee for the registration of the winding-up of a society is EUR 5.69.<\/span><\/strong><span class=\"ng-star-inserted\"> Publication of the notice in the \"Latvijas V\u0113stnesis\" is free of charge for associations. <\/span><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The decision is usually taken by the Registrar of Companies\u00a0<\/span><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">within 7 days<\/span><\/strong><span class=\"ng-star-inserted\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4907cc7 e-flex e-con-boxed e-con e-parent\" data-id=\"4907cc7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df5f938 elementor-widget elementor-widget-heading\" data-id=\"df5f938\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Winding-up documents Stage 1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1a67daf e-flex e-con-boxed e-con e-parent\" data-id=\"1a67daf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f070b43 elementor-widget elementor-widget-text-editor\" data-id=\"f070b43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Documents required for the first stage of the winding-up:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Minutes (extract) of the members' meeting or decision of the Board:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The document must be signed with a secure electronic signature (eID or eParaksts mobile).<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Application form B7:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The section on winding-up and appointment of a liquidator must be completed.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Consent of the liquidator:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0If the liquidator was not a member of the management board, written consent is required (this is usually included in the B8 form itself).<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ff166b0 e-flex e-con-boxed e-con e-parent\" data-id=\"ff166b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-cb68524 e-con-full e-flex e-con e-child\" data-id=\"cb68524\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad0e764 elementor-widget elementor-widget-accordion\" data-id=\"ad0e764\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1811\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1811\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">1. Minutes of the Members' Meeting<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1811\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1811\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2893 size-full\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/biedru-sapulces-protokols-paraugs.jpg\" alt=\"minutes of the meeting of members\" width=\"499\" height=\"719\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/biedru-sapulces-protokols-paraugs.jpg 499w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/biedru-sapulces-protokols-paraugs-208x300.jpg 208w\" sizes=\"(max-width: 499px) 100vw, 499px\" \/><\/p><p>The minutes of the members' meeting of the association for winding up shall be the legal document by which the members, by a majority of at least two-thirds of their votes, decide to wind up the association and appoint a liquidator to manage the winding up.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1812\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1812\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">2. Application Form B7<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1812\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1812\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4392 size-large\" title=\"Application form B7\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7-748x1024.jpg\" alt=\"Application form B7\" width=\"748\" height=\"1024\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7-748x1024.jpg 748w, https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7-219x300.jpg 219w, https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7-768x1052.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7-9x12.jpg 9w, https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7-600x822.jpg 600w, https:\/\/uronline.lv\/wp-content\/uploads\/2026\/03\/Pieteikuma-veidlapa-B7.jpg 872w\" sizes=\"(max-width: 748px) 100vw, 748px\" \/><\/p><p>Application Form B7 shall be signed by the members of the Management Board, in accordance with the form of representation provided for in the statutes, or by the liquidator(s) appointed by the meeting of members.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1813\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1813\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">3. Consent of the liquidator<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1813\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1813\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2790 size-large\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana-1024x826.jpg\" alt=\"consent of the liquidator\" width=\"800\" height=\"645\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana-1024x826.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana-300x242.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana-768x620.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana-1320x1065.jpg 1320w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana-600x484.jpg 600w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/likvidatora-piekrisana.jpg 1460w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\u00a0<\/p><p>The liquidator's consent to take up office. This confirmation may also be included in the application form B7, then a separate document may not be required.<\/p><p>When selecting a liquidator, it must be ensured that he is competent and capable of carrying out this responsible task.<\/p><p>A member of the Management Board, a member of the association, another person or the liquidation committee of the association may be appointed as liquidator.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b94e7c elementor-widget elementor-widget-text-editor\" data-id=\"6b94e7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is important to document the decision to dissolve accurately in the minutes of the members' meeting. This document will be essential for filing the winding-up documents with the Register of Companies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3eae9e6c e-flex e-con-boxed e-con e-parent\" data-id=\"3eae9e6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb221d0 elementor-widget elementor-widget-heading\" data-id=\"2cb221d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Submission of the liquidation documents to the Register of Companies (UR)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-238b5d07 e-flex e-con-boxed e-con e-parent\" data-id=\"238b5d07\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63c54213 elementor-widget elementor-widget-text-editor\" data-id=\"63c54213\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Paper filing with the Register of Companies is a thing of the past. <strong>Documents are no longer accepted in person.<\/strong><\/p>\n<p>However, if you want to file on paper, you have to pay for an expensive notary and send the documents by post.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1218cce1 e-flex e-con-boxed e-con e-parent\" data-id=\"1218cce1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73b5b994 elementor-widget elementor-widget-text-editor\" data-id=\"73b5b994\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Application for winding-up of a company (SIA) and the accompanying documents may be submitted by the founders or an authorised person.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>In the e-service.<\/strong><\/span><br \/>Documents must be submitted <a href=\"https:\/\/www.ur.gov.lv\/lv\/\">Register of companies<\/a> on the services portal.<br \/>Documents must be signed with an eSignature on a smart card (eID or eSignature card) or on the eParaksts mobile portal <a href=\"https:\/\/www.eparaksts.lv\/lv\/\">www.eparaksts.lv<\/a><br \/>Get your answer via an e-service or e-address.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Send electronically signed documents <a href=\"https:\/\/latvija.gov.lv\/Content\/Eadrese\">e-adres\u0113<\/a> or by email to the Register of Companies.\u00a0<\/strong><\/span><\/p>\n<p>an email address is a more secure channel of communication between an individual and the state than email.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>By post.<\/strong><\/span><br \/>Signed documents can be sent to the Register of Companies by post.<br \/>The payment order for the stamp duty must be enclosed in the consignment. Please note that only notarised documents can be sent this way, which significantly increases the cost of registering the company.<\/p>\n<p>Authentication of signature and capacity to act on applications and requests to public registers (e.g. Land Registry, Commercial Register) - \u20ac23.<\/p>\n<p>In addition, there are fees for data checks, VAT, stamp duty, translation and actual costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-36fefa43 e-flex e-con-boxed e-con e-parent\" data-id=\"36fefa43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c12c2e8 elementor-widget elementor-widget-heading\" data-id=\"5c12c2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cost of winding up the Society<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-38810b1c e-flex e-con-boxed e-con e-parent\" data-id=\"38810b1c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6549b338 elementor-widget elementor-widget-text-editor\" data-id=\"6549b338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Registration of the liquidation of the Society with the Register of Companies State fee is 5.69EUR for each stage of liquidation, total - 11.38EUR.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Publication of the notice in the official publication \"Latvijas V\u0113stnesis\" is free of state duty.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Unlike the liquidation of a limited liability company, the State has provided exemptions for associations (NGOs) to facilitate the winding-up process.\u00a0<\/span><\/p><p>Exempt from the state fee are associations of disabled persons, orphans or large families; associations the purpose (or one of the purposes) of which is the organisation of sports events for children and schoolchildren.<\/p><p>Payment of the fee is made via the Register of Entrepreneurs' platform or the documents must be accompanied by a payment order for payment of the fee.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-37a520bc e-flex e-con-boxed e-con e-parent\" data-id=\"37a520bc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb5140f elementor-widget elementor-widget-text-editor\" data-id=\"2fb5140f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/en\/product\/liquidation-of-the-association\/\">Dissolution of the Society<\/a> Preparation of documents for registration with the Register of Companies usually costs between EUR 49 and EUR 120, depending on the price of the service provider and the number of documents to be prepared.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6686f6c9 e-flex e-con-boxed e-con e-parent\" data-id=\"6686f6c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56379f1f elementor-widget elementor-widget-heading\" data-id=\"56379f1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deadline for the UR winding-up decision<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7b868d6c e-flex e-con-boxed e-con e-parent\" data-id=\"7b868d6c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29a14ea6 elementor-widget elementor-widget-text-editor\" data-id=\"29a14ea6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>7 days (excluding the day of submission)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-339c05f1 e-flex e-con-boxed e-con e-parent\" data-id=\"339c05f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19b4af79 elementor-widget elementor-widget-text-editor\" data-id=\"19b4af79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The statutory time limit for the examination of documents may be extended on the basis of Section 64(2) of the Administrative Procedure Law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-18977576 e-flex e-con-boxed e-con e-parent\" data-id=\"18977576\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41f7d45d elementor-widget elementor-widget-text-editor\" data-id=\"41f7d45d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the cases provided for by law, the application for registration of changes may be sent to the State Revenue Service for examination.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-65f51e72 e-flex e-con-boxed e-con e-parent\" data-id=\"65f51e72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4609030a elementor-widget elementor-widget-heading\" data-id=\"4609030a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissolution of the Society Stage 2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8313e69 e-flex e-con-boxed e-con e-parent\" data-id=\"8313e69\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67efbc5 elementor-widget elementor-widget-text-editor\" data-id=\"67efbc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The second stage of the winding-up of a society shall begin after at least one month has elapsed since the publication of the notice to creditors and shall end with the definitive removal of the society from the register.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">At this stage, the main task is to organise the association's financial situation and submit the final documents to the Registrar of Companies (RoC). Unlike the liquidation of a limited liability company, the liquidation of an association has specific rules for the distribution of assets.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5685e699 e-flex e-con-boxed e-con e-parent\" data-id=\"5685e699\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31950a88 elementor-widget elementor-widget-heading\" data-id=\"31950a88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Notice to Creditors<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7ea794ec e-flex e-con-boxed e-con e-parent\" data-id=\"7ea794ec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-437e55b4 elementor-widget elementor-widget-text-editor\" data-id=\"437e55b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>After a positive decision by the UR, creditors must be notified of the opening of liquidation. <span class=\"ng-star-inserted\">This period is intended to allow creditors to lodge their claims. If the association has no debts, the liquidator prepares the closing documents during this period.<\/span><\/p><p>The liquidator shall, within 15 days after the adoption of the decision, publish a notice on the liquidation of the association in the official publication \"Latvijas V\u0113stnesis\".<\/p><p>The notice must invite creditors to submit their claims within at least 1 month.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-39a4062 e-flex e-con-boxed e-con e-parent\" data-id=\"39a4062\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c96e6b elementor-widget elementor-widget-text-editor\" data-id=\"4c96e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Publication of the notice <a href=\"https:\/\/lv.lv\/lv\">\"Latvijas V\u0113stnes\u012b\"<\/a> is a mandatory step to inform creditors of the winding-up of the association. This step is important to ensure that all creditors are informed and can lodge their claims within the time limit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-30191e93 e-flex e-con-boxed e-con e-parent\" data-id=\"30191e93\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1339ed86 elementor-widget elementor-widget-text-editor\" data-id=\"1339ed86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The deadline for creditors' applications shall begin on the date on which the notice of liquidation was published in Latvijas Vestnesis.<\/p><p>The exact date of the announcement can be found in Latvijas Vesnesis - <a href=\"https:\/\/www.vestnesis.lv\/\">Search official publication<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-515ccffc e-flex e-con-boxed e-con e-parent\" data-id=\"515ccffc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2508ed7c elementor-widget elementor-widget-heading\" data-id=\"2508ed7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Repayment of Debts and Liabilities<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-42416848 e-flex e-con-boxed e-con e-parent\" data-id=\"42416848\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43d49851 elementor-widget elementor-widget-text-editor\" data-id=\"43d49851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In order for the Register of Enterprises to exclude a Society from the Register of Societies and Foundations, it must first be ensured that the company has no debts to the State Revenue Service (SRS).\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-462f8 e-flex e-con-boxed e-con e-parent\" data-id=\"462f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57af1ccc elementor-widget elementor-widget-text-editor\" data-id=\"57af1ccc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is advisable to settle all tax matters before submitting the documents for liquidation. The Registrar of Companies will check this for you by requesting a certificate from the SRS. If the SRS replies that the association has outstanding liabilities, the Registrar of Companies will not be able to complete the liquidation of the association.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b84c751 e-flex e-con-boxed e-con e-parent\" data-id=\"b84c751\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45dc7d5a elementor-widget elementor-widget-heading\" data-id=\"45dc7d5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Remaining Assets Allocation Plan (if any)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2ae42f8 e-flex e-con-boxed e-con e-parent\" data-id=\"2ae42f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-deffdb3 elementor-widget elementor-widget-text-editor\" data-id=\"deffdb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Before the property can be distributed to the members, creditors' claims must be satisfied.<\/p><p>The remaining assets must be distributed in accordance with the statutes. The property may be distributed not earlier than six months after the publication of the notice in the Official Gazette.<\/p><p>The proper satisfaction of creditors' claims and the preparation of the closing financial statements are essential to ensure that the winding-up process complies with the law. The distribution of assets must be made in accordance with the statutes and only after creditors' claims have been satisfied.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d61e6b5 e-flex e-con-boxed e-con e-parent\" data-id=\"d61e6b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44310a4f elementor-widget elementor-widget-text-editor\" data-id=\"44310a4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/en\/product\/liquidation-of-the-association\/\">Dissolution of the Society<\/a> In Stage 2, the remaining assets, including money, property and other assets, shall be distributed among its members. This distribution shall be made in accordance with a plan drawn up by the liquidator.<\/p><p>Payments to members are usually made in cash. However, if members wish to receive their share of the assets and the statutes of the association do not provide for this, they have the option of amending the statutes to allow the distribution of assets. Such a decision must be taken at a members' meeting before the association is removed from the Register of Associations and Foundations. At the same time as the statutes are amended, the members may agree on a specific distribution of property to each member.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5128f704 e-flex e-con-boxed e-con e-parent\" data-id=\"5128f704\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-508c7cbb elementor-widget elementor-widget-heading\" data-id=\"508c7cbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Other relevant actions (if applicable)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4e6f1d39 e-flex e-con-boxed e-con e-parent\" data-id=\"4e6f1d39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11a9f130 elementor-widget elementor-widget-text-editor\" data-id=\"11a9f130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1. Close the company bank account and Withdraw from the bank account.<\/p><p>2. Remove departments, cash registers, POS terminals from the inventory<\/p><p>3. Release all staff<\/p><p>4. Terminate your contractual obligations (Tele2, Lmt, etc.). If necessary, transfer the phone number to a natural person<\/p><p>5. Hand in all reports.<\/p><p>6. Give the documents to an archive or store them yourself.<\/p><p>7. Notify the SRS of the liquidation. List &gt;&gt; Notify the SRS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-66bc8114 e-flex e-con-boxed e-con e-parent\" data-id=\"66bc8114\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-265bd8d4 elementor-widget elementor-widget-text-editor\" data-id=\"265bd8d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is important to remember that once a society has been removed from the Register of Societies and Bod foundations, no changes can be made. If there is still property registered in the name of the society or money in a bank account after this point, members will no longer be able to take possession of it. It is therefore essential to resolve all property distribution issues in good time before the winding-up process is completed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4fb42b19 e-flex e-con-boxed e-con e-parent\" data-id=\"4fb42b19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-300a0e5d elementor-widget elementor-widget-heading\" data-id=\"300a0e5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. Preparation of the Closing Financial Statement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-436c58f e-flex e-con-boxed e-con e-parent\" data-id=\"436c58f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0a2fba elementor-widget elementor-widget-text-editor\" data-id=\"3b0a2fba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A liquidation financial statement must be prepared and submitted to the SRS EDS system.\u00a0<\/p><p>Please note that the winding-up financial statements may only be submitted after the deadline for creditors' applications and no earlier than 6 months after the commencement of the winding-up.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-26d6571 e-flex e-con-boxed e-con e-parent\" data-id=\"26d6571\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06b40db elementor-widget elementor-widget-heading\" data-id=\"06b40db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. Complete exclusion of the Society from the Register of Societies and Foundations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5ddd1138 e-flex e-con-boxed e-con e-parent\" data-id=\"5ddd1138\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5708e13b elementor-widget elementor-widget-text-editor\" data-id=\"5708e13b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The final step in the liquidation of a society is to apply to the Registrar of Companies to have the society removed from the register.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The application (form B9) is submitted only when all the previous steps have been completed, the archives have been deposited and the bank accounts have been closed. After the decision of the UR, the association ceases to exist legally.<\/span><\/p><p>Payment of the stamp duty of EUR 5.69 is required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bd15ea5 e-flex e-con-boxed e-con e-parent\" data-id=\"bd15ea5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0bee9e elementor-widget elementor-widget-heading\" data-id=\"b0bee9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Costs of Phase 2 of the winding-up<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-53ca1b5 e-flex e-con-boxed e-con e-parent\" data-id=\"53ca1b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8df04a elementor-widget elementor-widget-text-editor\" data-id=\"e8df04a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The amount of the stamp duty is EUR 5.69.<\/p><p>* Exempt from the state fee are associations of disabled persons, orphans or large families; associations the purpose (or one of the purposes) of which is the organisation of sports events for children and schoolchildren.<\/p><p>Payment of the fee is made via the Register of Entrepreneurs' platform or the documents must be accompanied by a payment order for payment of the fee.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-767d0957 e-flex e-con-boxed e-con e-parent\" data-id=\"767d0957\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6201a315 elementor-widget elementor-widget-heading\" data-id=\"6201a315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">UR decision deadline<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-176cc07f e-flex e-con-boxed e-con e-parent\" data-id=\"176cc07f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9070752 elementor-widget elementor-widget-text-editor\" data-id=\"9070752\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>7 days (excluding the day of submission)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2db00497 e-flex e-con-boxed e-con e-parent\" data-id=\"2db00497\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31d38d95 elementor-widget elementor-widget-text-editor\" data-id=\"31d38d95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Before applying for winding-up, make sure that all your obligations to the NHS have been settled. The liquidation will only be finalised in the register of companies after the UR has received the confirmation from the SRS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-54aa4360 e-flex e-con-boxed e-con e-parent\" data-id=\"54aa4360\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e6f03bf elementor-widget elementor-widget-heading\" data-id=\"2e6f03bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Winding-up documents Stage 2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6d23cef3 e-flex e-con-boxed e-con e-parent\" data-id=\"6d23cef3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6483e163 elementor-widget elementor-widget-text-editor\" data-id=\"6483e163\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following must be submitted to the UR <a href=\"https:\/\/uronline.lv\/en\/product\/liquidation-of-the-association\/\">dissolution of the association<\/a> documents:<\/p><p><span style=\"text-decoration: underline;\">Application form B9<\/span><\/p><p><span style=\"text-decoration: underline;\">Closing financial statement<\/span><\/p><p><span style=\"text-decoration: underline;\">Plan for the distribution of the remaining assets (if applicable)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-cb12e7a e-flex e-con-boxed e-con e-parent\" data-id=\"cb12e7a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-500d4ee e-con-full e-flex e-con e-child\" data-id=\"500d4ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-744a601 elementor-widget elementor-widget-accordion\" data-id=\"744a601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">1. Application form B9<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4396 size-full\" title=\"application form B9\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/pieteikuma-veidlapa-B9.jpg\" alt=\"application form B9\" width=\"690\" height=\"988\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/pieteikuma-veidlapa-B9.jpg 690w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/pieteikuma-veidlapa-B9-210x300.jpg 210w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/pieteikuma-veidlapa-B9-8x12.jpg 8w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/pieteikuma-veidlapa-B9-600x859.jpg 600w\" sizes=\"(max-width: 690px) 100vw, 690px\" \/><\/p><p>The application form B9 shall be signed by the liquidator.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">2. Closing financial statement<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>\u00a0<\/p><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The winding-up accounts are the final financial documents drawn up after all creditors' claims have been satisfied, to record the distribution of the remaining assets and to legally complete the winding-up of the society.<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">This report is mandatory at the end of the winding-up process and must:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Preparation time:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The accounts shall be drawn up only after the deadline for creditors to apply has passed and all the debts of the Society have been settled in full.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Contents:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0It shall reflect the state of the Society's property, indicating that all property has been disposed of or distributed in accordance with the purposes set out in the Statutes.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Submission:<\/span><\/strong><span class=\"ng-star-inserted\"> The report must first be submitted to the State Revenue Service (SRS) via the EDS system. <em>The winding-up financial statements must be submitted to the Registrar of Companies if they are submitted to the SRS by 31.12.2025.Otherwise, they do not need to be submitted to the Registrar of Companies.<\/em><\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Audit:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0If the statutes of the society or a resolution of the general meeting so provide, the closing financial statements may require an audit.<\/span><\/p><\/li><\/ul><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Important:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0The closing financial statement must not show tax debts, otherwise the Register of Companies will refuse to remove the association from the Register of Associations and Foundations.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">3. Remaining Assets Allocation Plan (if any)<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2824 size-large\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans-1024x725.jpg\" alt=\"Plan for the distribution of the Company&#039;s residual assets\" width=\"800\" height=\"566\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans-1024x725.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans-300x212.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans-768x544.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans-1320x934.jpg 1320w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans-600x425.jpg 600w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/03\/Sabiedribas-atlikusas-mantas-sadales-plans.jpg 1444w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p><span class=\"ng-star-inserted\">A plan for the distribution of the remaining assets of a society is a document drawn up by the liquidator setting out how, after payment of creditors, the remaining assets are to be used for the purposes set out in the statutes of the society or transferred to another similar organisation.<\/span>\u00a0<\/p><p>\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-48dc106b e-flex e-con-boxed e-con e-parent\" data-id=\"48dc106b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d3f2231 elementor-widget elementor-widget-heading\" data-id=\"7d3f2231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special Cases<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1a77eae5 e-flex e-con-boxed e-con e-parent\" data-id=\"1a77eae5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-618fd5bc elementor-widget elementor-widget-heading\" data-id=\"618fd5bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax Debts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6d97925e e-flex e-con-boxed e-con e-parent\" data-id=\"6d97925e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e1871b5 elementor-widget elementor-widget-text-editor\" data-id=\"1e1871b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax arrears can have a significant impact on the liquidation process. It is important to address tax issues early and possibly agree with the SRS on a payment schedule or sale of assets to settle debts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-20a13e61 e-flex e-con-boxed e-con e-parent\" data-id=\"20a13e61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac17130 elementor-widget elementor-widget-heading\" data-id=\"2ac17130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No Assets, then it's easier<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-73608ba4 e-flex e-con-boxed e-con e-parent\" data-id=\"73608ba4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1195e24b elementor-widget elementor-widget-text-editor\" data-id=\"1195e24b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the association has no assets to distribute, the process may be simpler, but it is still important to comply with all legal requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cef299c elementor-widget elementor-widget-text-editor\" data-id=\"cef299c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/en\/product\/liquidation-of-the-association\/\">Liquidation of the Association<\/a> is a complex process that requires careful compliance with laws and regulations. This guide provides a step-by-step explanation of the winding-up process to help associations complete it successfully. If you have any questions or uncertainties, always consult a lawyer. A successful liquidation ensures that the association is wound up in accordance with the law and without negative consequences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-71565300 e-flex e-con-boxed e-con e-parent\" data-id=\"71565300\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f10914a elementor-widget elementor-widget-heading\" data-id=\"7f10914a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common Mistakes to Avoid<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06de9eb elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"06de9eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-06de9eb\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"06de9eb\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-7201\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incomplete or incorrect documents<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7201\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\"><p>Errors often arise from misrepresentation of the association's details in various documents or from inaccurate details of the board of directors.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"valdei-beidzies-pilnvaru-termi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-7202\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Board term of office ends<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7202\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"valdei-beidzies-pilnvaru-termi\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">One of the most common mistakes is when the decision to wind up is taken by a board whose term of office has expired.<\/span><span class=\"ng-star-inserted\"> In such a case, the Board is not empowered to take decisions. Problems also arise if the members' meeting deciding on dissolution does not appoint a liquidator.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nav-iecelts-likvidators\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-7203\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">No liquidator appointed<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7203\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"nav-iecelts-likvidators\"><p class=\"ng-star-inserted\">The application for registration of the winding-up shall designate as liquidator a person whose appointment has not been decided by the members' meeting.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareiza-kreditoru-informana\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-7204\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect information to creditors<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7204\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"nepareiza-kreditoru-informana\"><p class=\"ng-star-inserted\">The notice of liquidation has not been published in the official gazette \"Latvijas V\u0113stnesis\" or has been published without observing the 15-day deadline after the adoption of the decision.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nodoku-saistbu-ignorana\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-7205\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Ignoring tax obligations<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7205\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"nodoku-saistbu-ignorana\"><p><span class=\"ng-star-inserted\">Before filing for winding-up, it is important to make sure that all obligations with the State Revenue Service (SRS) have been settled.<\/span><span class=\"ng-star-inserted\"> The UR requests a certificate from the SRS electronically and, if information about outstanding liabilities is received, the liquidation is postponed.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"pieteikums-iesniegts-prk-tri\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-7206\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Application submitted too quickly<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7206\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"pieteikums-iesniegts-prk-tri\"><p>An application for the exclusion of a society from the Register shall be submitted earlier than 6 months after the publication in the \"Latvijas Journal\".<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizs-dokumentu-formts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-7207\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect document format<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7207\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"nepareizs-dokumentu-formts\"><p class=\"ng-star-inserted\">Make sure the documents are in the correct format.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"neatbilstos-e-paraksts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-7208\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Inadequate e-signature<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7208\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"neatbilstos-e-paraksts\"><p>Documents must be signed with a secure electronic signature and time stamp.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-samaksta-valsts-nodeva\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-7209\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect payment of stamp duty<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-7209\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"nepareizi-samaksta-valsts-nodeva\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Before submitting the documents, you must make sure that the amount of the stamp duty is correct and that you have paid it.<\/span><span class=\"ng-star-inserted\"> Any incorrect or overpaid amount can be recovered by applying to the Companies Registry.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-72010\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">The Registrar of Companies has detected an error in the documents submitted<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-72010\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\"><p><span class=\"ng-star-inserted\">If the UR finds an error, the notary public postpones the decision for up to 30 days, pointing out the deficiencies.<\/span><span class=\"ng-star-inserted\"> It is important to react promptly to such decisions and make the necessary corrections so that the registration process is not delayed and stamp duty is not lost.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareiza-lmumu-un-procedru-dokumentana\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-72011\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect documentation of decisions and procedures<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-72011\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"nepareiza-lmumu-un-procedru-dokumentana\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The minutes of a members' meeting are not drawn up in accordance with the requirements, the chairman of the meeting, the minutes-taker or the accuracy of the minutes is not certified by a member of the Board.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"aktvu-sadale-pirms-pardu-nomaksas\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-72012\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Distribution of assets before payment of debts<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-72012\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"aktvu-sadale-pirms-pardu-nomaksas\"><p>The remaining assets of the Society shall be distributed after all creditors' claims have been satisfied.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"paziojums-nav-publicts-latvijas-vstnes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-72013\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">The notification has not been published in the Official Gazette of Latvia<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-72013\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"paziojums-nav-publicts-latvijas-vstnes\"><p>An advertisement must be submitted to the Latvian Gazette after the first stage of the winding-up of the association.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdas-biedru-sapulces-protokol\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-72014\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Errors in the minutes of the meeting of members<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-72014\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"kdas-biedru-sapulces-protokol\"><p><span class=\"ng-star-inserted\">The required quorum is not met (usually more than 50% members) or the required majority (usually 2\/3 of those present) has not voted in favour of dissolution.<\/span><span class=\"ng-star-inserted\"> It is important to document the decision accurately.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8c589b4 e-flex e-con-boxed e-con e-parent\" data-id=\"8c589b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08873f5 elementor-widget elementor-widget-heading\" data-id=\"08873f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1b276ff e-con-full e-flex e-con e-child\" data-id=\"1b276ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e38781 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"3e38781\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-3e38781\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"3e38781\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kpc-ur-neizsldz-manu-biedrbu-no-reistra-pc-otr-posma-dokumentu-iesnieganas\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-6521\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Why doesn't the Registry Office remove my association from the register after the second stage documents have been submitted?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6521\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kpc-ur-neizsldz-manu-biedrbu-no-reistra-pc-otr-posma-dokumentu-iesnieganas\"><p><span class=\"ng-star-inserted\">The main reason is almost always to do with the State Revenue Service (SRS). The UR requests the SRS electronically for a certificate of fulfilment of obligations before expelling the association.<\/span><span class=\"ng-star-inserted\">\u00a0Liquidation will be postponed if:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The association has tax arrears.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Not all required reports or annual accounts have been submitted to the SRS.<\/span><br \/><span class=\"ng-star-inserted\">The UR will not be able to complete the liquidation until it has received confirmation from the SRS that all liabilities have been settled.<\/span><\/p><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ko-dart-ja-biedrbai-nav-naudas-lai-samakstu-valsts-nodevu-vai-par-publikciju-latvijas-vstnes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-6522\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What if the association has no money to pay the state fee or for the publication in the \"Latvijas V\u0113stnes\u012b\"?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6522\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"ko-dart-ja-biedrbai-nav-naudas-lai-samakstu-valsts-nodevu-vai-par-publikciju-latvijas-vstnes\"><p class=\"ng-star-inserted\">These are compulsory payments without which the liquidation process cannot be carried out. If there are no funds in the Society's treasury, they must be covered from other sources, such as members' donations. It should be noted that associations of disabled persons, orphans or large families, as well as those whose aim is to organise sports events for children and schoolchildren, are exempt from stamp duty.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-dokumentus-uzmumu-reistr-var-iesniegt-persongi-papra-formt\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-6523\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Can I submit documents in person in paper format to the Register of Companies?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6523\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"vai-dokumentus-uzmumu-reistr-var-iesniegt-persongi-papra-formt\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">No, face-to-face acceptance is a thing of the past. The main way of submitting documents is electronically via the UR e-services portal, by signing documents with a secure electronic signature.<\/span><span class=\"ng-star-inserted\">\u00a0You can send documents by post, but they have to be notarised, which makes the process much more expensive.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-notiek-ja-esam-aizmirsui-publict-paziojumu-latvijas-vstnes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-6524\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What happens if we have forgotten to publish a notice in the Latvian Official Gazette?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6524\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"kas-notiek-ja-esam-aizmirsui-publict-paziojumu-latvijas-vstnes\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Publication of the notice is a compulsory step to be taken by the liquidator within 15 days of the decision to wind up.<\/span><span class=\"ng-star-inserted\">\u00a0Without this publication, the deadline for creditors' applications does not start and you cannot lawfully proceed to the second stage of the winding-up - the submission of the closing balance sheet and the application for striking off the association from the register.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-biedrbu-var-likvidt-ja-tai-ir-pardi-kreditoriem-bet-nav-naudas-to-nomaksai\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-6525\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Can an association be wound up if it has debts to creditors but no money to pay them?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6525\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"vai-biedrbu-var-likvidt-ja-tai-ir-pardi-kreditoriem-bet-nav-naudas-to-nomaksai\"><p>No. If the association is unable to pay all its creditors, insolvency proceedings must be opened instead of liquidation. The distribution of assets among the members may only take place after all creditors' claims have been satisfied.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"cik-ilgu-laiku-aizem-biedrbas-likvidcijas-process\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-6526\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">How long does it take to wind up an association?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6526\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"cik-ilgu-laiku-aizem-biedrbas-likvidcijas-process\"><p><span class=\"ng-star-inserted\">The winding-up process usually takes at least 7-8 months. The process involves two main stages. In the first stage, the Registrar of Companies adopts a decision on the dissolution of the association, which usually takes 7 days (excluding the day of filing).<\/span><span class=\"ng-star-inserted\">\u00a0The second stage starts after the deadline for creditors to apply, which is at least 6 months after the publication of the notice in the Official Gazette.<\/span><span class=\"ng-star-inserted\"> The application for winding-up is then examined by the OF, which can take up to 17 days.<\/span><span class=\"ng-star-inserted\">\u00a0The deadline may be extended if the UR requests additional information or finds deficiencies.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ko-dart-ja-biedrbai-nav-nekdas-darbbas-un-nav-aktvu\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-6527\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What if the association has no activities and no assets?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6527\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"ko-dart-ja-biedrbai-nav-nekdas-darbbas-un-nav-aktvu\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Even if the association has no assets and no activities, it must be wound up in accordance with the law. The process is similar but can be simpler as there are no assets to divide. If the association is inactive, for example, it cannot be reached at its registered office or the board has no representation for a long period of time, the Registrar of Companies may decide to dissolve the association.<\/span><span class=\"ng-star-inserted\">\u00a0However, a liquidator must be appointed and other prescribed steps must be taken to complete the winding-up.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-var-bt-likvidators-un-kda-ir-via-atbildba\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-6528\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Who can be a liquidator and what are their responsibilities?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6528\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"kas-var-bt-likvidators-un-kda-ir-via-atbildba\"><p><span class=\"ng-star-inserted\">A member of the Management Board, a member of the Society or any other natural person having the capacity to act may be appointed as liquidator.<\/span><span class=\"ng-star-inserted\">\u00a0If there are several liquidators, they usually represent the association jointly.<\/span><span class=\"ng-star-inserted\">\u00a0The liquidator is responsible for the orderly conduct of the winding-up, including the identification of creditors, the satisfaction of claims, the preparation of the final accounts and the distribution of the residual assets.<\/span><span class=\"ng-star-inserted\"> The liquidator shall be liable for any damage caused by his own fault and, if there are several liquidators, jointly and severally liable.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-ir-iespjams-likvidt-biedrbu-attlinti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-6529\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Is it possible to dissolve a society remotely?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6529\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"vai-ir-iespjams-likvidt-biedrbu-attlinti\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Yes, the legislation allows for remote meetings and decision-making.<\/span><span class=\"ng-star-inserted\"> Documents can also be submitted to the Register of Enterprises electronically using the e-services portal and signed with a secure electronic signature.<\/span><span class=\"ng-star-inserted\">\u00a0This is the preferred and most convenient way of submitting documents.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-ir-iespjams-atsaukt-likvidcijas-procesu\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-65210\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Is it possible to revoke the winding-up proceedings?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-65210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"vai-ir-iespjams-atsaukt-likvidcijas-procesu\"><p>As long as the association has not been excluded from the Register of Associations and Foundations, the members' meeting may decide to revoke the liquidation and continue the activities. Such a decision must be notified to the Register of Enterprises.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ko-dart-ja-valdei-ir-beidzies-pilnvaru-termi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-65211\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What if the Board's term of office has expired?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-65211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"ko-dart-ja-valdei-ir-beidzies-pilnvaru-termi\"><p>If the term of office of the Governing Board has expired, it may no longer decide to dissolve the Society. In such a case, the members' meeting must elect a new board or immediately appoint a liquidator to manage the liquidation process. If this is not done, the Registrar of Companies may initiate the compulsory dissolution of the association.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2646bd64 e-flex e-con-boxed e-con e-parent\" data-id=\"2646bd64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6477bf9e elementor-widget elementor-widget-heading\" data-id=\"6477bf9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Useful Resources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-931eb79 e-flex e-con-boxed e-con e-parent\" data-id=\"931eb79\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2a3d52 elementor-widget elementor-widget-text-editor\" data-id=\"1d2a3d52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Website of the Register of Companies (UR): <a href=\"https:\/\/www.ur.gov.lv\/lv\/\">[https:\/\/www.ur.gov.lv\/]<\/a><\/p><p>State Revenue Service (SRS) website: <a href=\"https:\/\/www.vid.gov.lv\/lv\">[https:\/\/www.vid.gov.lv\/]<\/a><\/p><p>Law on Associations and Foundations: <a href=\"https:\/\/likumi.lv\/\">[https:\/\/likumi.lv\/]<\/a><\/p><p>Latvijas V\u0113stnesis: <a href=\"https:\/\/www.vestnesis.lv\/\">[https:\/\/www.vestnesis.lv\/]<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Liquidation of a Society 2026: Step-by-Step Guide Liquidation of a society is the process by which the society ceases its activities and is excluded from the Register of Societies and Foundations. There are a number of reasons why a society might be wound up, ranging from lack of funding to lack of achievement of objectives or new legislation. This blog post aims to provide a comprehensive, step-by-step [...]<\/p>","protected":false},"author":2,"featured_media":4367,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v25.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Biedr\u012bbas Likvid\u0101cija 2026: Soli pa Solim Ce\u013cvedis * UR Online Uz\u0146\u0113mumu Re\u0123istra pakalpojumi<\/title>\n<meta name=\"description\" content=\"Biedr\u012bbas likvid\u0101cija (2026): Soli pa solim. 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