Cancellation of registration (art. 112 LGS)
Once liquidation is completed, registration of the constitutive instrument is cancelled; if members cannot agree, the Registry Judge decides who will keep the books and records.
What article 112
Article 112 governs cancellation of registration after liquidation and custody of books and records.
Upon completion of the liquidation, registration of the constitutive instrument shall be cancelled at the Public Registry of Commerce. If the members do not agree, the Registry Judge shall decide who will keep the books and other company records.
Source: Law 19,550, art. 112 — InfoLEG (updated official text)
Commentary
Cancellation marks the company’s definitive extinction as a registered legal entity. Books and records must be preserved; if the members cannot agree on custody, the registry judge decides.
Do you need advice on this matter?
The firm is headquartered in Buenos Aires, Argentina, and advises clients worldwide.
Contact the firm