Article 27. Procedure for the liquidation of a religious organization

The liquidation of a religious organization is carried out on the basis of legislation and the charter of a religious organization.

The liquidation of a religious organization is carried out voluntarily by decision of the governing body of a religious organization or in accordance with part threeof Article 26 of this Law in a judicial proceeding.

The governing body of the religious organization that made the decision to liquidate the religious organization, or the court appoints a liquidator – a liquidation commission or an individual, determines the term for its liquidation.

The composition of the liquidation commission, as a rule, includes persons with appropriate legal, economic education and (or) practical experience in the field of accounting.

If a decision is made by the governing body of a religious organization to liquidate a religious organization, information about the liquidator is submitted to the registering body via the electronic system within three working days with an electronic copy of the decision of the governing body to liquidate the religious organization.

In case of liquidation of a religious organization by a court, the liquidator, within three working days after receiving the court decision through the electronic system, submits its electronic copy to the registering authority.

The registering authority, after receiving information about the liquidator and the decision of the governing body to liquidate the religious organization, within two working days, enters into the register information that the religious organization is in the process of liquidation, and through the electronic system informs the tax authorities and statistics authorities, the authorities for registration of rights to real estate and vehicles, as well as bodies for the execution of judicial acts and acts of other bodies at the place of registration of a religious organization.