Can I remove my partner due to being unreachabl...

We would like to inform you that if you mean that you want to remove a partner from the commercial register, then, from a legal point of view, the commercial register must be amended in the Ministry of Industry and Trade.
If the company is made up of two partners, it must be converted into a sole proprietorship and the capital must be adjusted. From an accounting point of view, if the capital is modified by decreasing, an accounting entry will be done.