Suspension of the economic activity by the companies in Poland
According to Polish regulations, the management board can decide to suspend the company's business activity for the period from 1 till 24 months. This possibility concerns only these companies that have no employees hired for employments contracts.
Once suspended the company do not need to file declarations or pay advance tax. During the period of suspension the company cannot provide its business activity, nevertheless can take actions in order to preserve or secure the source of revenue, can accept claims and is obliged to pay its liabilities, can sell its fixed assets, has the right and obligation to participate in the tax or administration proceedings that concerns the activity conducted before the company was suspended.
The period for which the company is to be suspended starts on the day indicated in the court motion and lasts till the day indicated in the motion on de-suspension.
The motion is free of charge. The fact of suspension should also be notified to the relevant tax office and the Statistical Office.
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