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Chris님이 2010-08-27 01:44:31에 쓰신글
>휴면 법인을 청산하려고 합니다.
>금년3월에 캘리포니아 주정부에 Certificate of Dissolution 을 작성해서 보냈는데 아직까지 소식이 없습니다.
>
>법인 청산을 위해서 다른 조치를 해야한다고 들었는데, 어떻게 해야 하는지요?
>혹시 법인 청산시에도 세금보고(연방정부?  혹은 주정부?)를 해야만 되는건가요?
>
>조언 부탁드립니다.
QUOTE," 금년3월에 캘리포니아 주정부에 Certificate of Dissolution 을 작성해서 보냈는데 아직까지 소식이 없습니다"--Yo bud,  As u can see, dissolving a corporation can be an extremely complicated process. So, basiaclly, u need to contact  an attorney specializing in the field of  dissolution of inactive corp. in the case of vluntary dissolution of domestic business corporation, in order to dissolve it, the corporation must receive consent from the Tax Department. The Tax Department will not consent to the dissolution of a business corporation unless all of the required the State franchise tax returns are filed and its franchise taxes are paid. Also, any liability for other taxes administered by the Tax Department must be satisfied.
When a California corporation dissolves, it must comply with procedures of the California Secretary of State, the Internal Revenue Service (IRS), the California Franchise Tax Board (FTB), and with certain provisions of the California Corporations Code.
"법인 청산시에도 세금보고(연방정부?  혹은 주정부?)를 해야만 되는건가요?"--Absolutely, as said above for state level tax issue,u  a;lso must file an annual return for the year u go out of business. in addition to making final federal tax deposits of these taxes.
For refrence, Every California corporation, whether or not actively engaged in business, is required to:
Remit payment of the state's $800 annual minimum franchise tax;
Notice and hold the annual meeting of the shareholders to elect the directors of the corporation, and prepare minutes, or resolutions, for that annual meeting;
File an annual Statement of Information Of Officers and Directors with the Secretary of State and pay the $25 filing fee; and
File an annual tax return with the Franchise Tax Board (even if the California corporation did not earn a penny).