Article 64.2. Termination of a Non-Operating Legal Person

1. The following shall be deemed to have actually terminated its activities and to be subject to removal from the comprehensive state register of legal entities in the procedure established by a law on the state registration of legal entities: a legal person which has not filed the reporting documents envisaged by the legislation of the Russian Federation on taxes and fees and has not carried out transactions at least on one bank account within the 12 months preceding its removal from said register (non-operating legal person).

2. The removal of a non-operating legal person from the comprehensive state register of legal entities shall entail the legal consequences envisaged by the present Code and other laws as applicable to liquidated legal persons.

3. The removal of a non-operating legal person from the comprehensive state register of legal entities shall not be deemed an obstacle for holding accountable the persons mentioned in Article 53.1 of the present Code.