Procedure of restructuring in obedience to a practical manual on realization of Decision of Government №395 it is possible to present as the following sequence of executions:

a. Organization, owing, presents one complete set of originals and one complete set of copies of necessary documents in the organs of tax service.

b. The organs of tax service in an a week's term from the day of receipt of statement and documents check up them and pass in the organs of Federal Service Russia in matters about insolvency and to the financial making healthy (FSDN).

c. In the case of failure to observe of requirements, produced to the documents, and also insufficiency of the transferrable providing for debt liquidation, tax organs in time no more than one week return documents with pointing of reason of refuse in consideration organization - to the declarant.

d. The organs of FSDN examine documents and during 30 days send the geared-up conclusion of organization - to the declarant, copy of conclusion in the organs of tax service for a decision-making about possibility (to impossibility) of restructuring of debt.

e. Organization is a declarant, getting the conclusion of organs of FSDN about possibility of restructuring, passes in the organs of Russian Fund of Federal Property (RFFI) the indicated conclusion and complete set of documents, touching providing of execution of obligations, sufficient for coverage of all present debt, for a conclusion with RFFI of the proper agreement.

f. After signing of agreement there is organization - a declarant passes the copy of agreement with RFFI and original of conclusion FSDN in the organs of tax service for a decision-making about restructuring of debt.

g. Organs of tax service not later what in a 2-a week's term from the day of receipt of documents examine a statement about restructuring with all encs and accept the proper decision.

h. In the case of taking away of decision tax organs about impossibility of restructuring of debt of organization on obligatory payments of Gosnalogsluzhba of Russia in a 3-day term FSDN notifies about the accepted decision with suggestion about excitation in regard to organization - defaulter of production in business about insolvency (bankruptcy).

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