After dissolution of companies and establishments, the liquidation process should progress accurately and swiftly in accordance with the relevant regulations such as the stipulations of the Commercial Code of Iran, Direct Taxation Act, Social Security and Labor Laws, for settling liabilities, terminating the service of employees, and resolving the problems pertaining to tax, labor and social security.

In light of the aforesaid, liquidation should be performed by the firms with sufficient experience to undertake and manage the task of liquidating Iranian and foreign companies.