注销香港公司Hong Kong company Cancellation
注销香港公司,申请撤销公司注册有何条件及规定?
申请撤销注册的公司必须符合以下的条件:
该公司所有成员均同意撤销注册;该公司仍未开始营运或经营业务,或在紧接提出申请之前的3个月内没有营运或经营业务;该公司没有尚未清偿的债务;该公司不是任何法律程序的一方;该公司的资产不包含位于香港的不动产;(如该公司是控权公司) 该公司的所有附属公司的资产均不包含位于香港的不动产;该公司已取得税务局局长的《不反对撤销公司注册通知书》(「不反对通知书」)。
撤销注册的申请须于不反对通知书发出日期起计3个月内,以表格NDR1交付公司注册处。表格须连同所须费用及不反对通知书一并交付。
What are the conditions and requirements for a company to make an application for deregistration?
The company must meet the following conditions before making an application for deregistration:
all the members of the company agree to the deregistration;the company has not commenced operation or business, or has not been in operation or carried on business during the 3 months immediately before the application;the company has no outstanding liabilities;the company is not a party to any legal proceedings;the company’s assets do not consist of any immovable property situate in Hong Kong;if the company is a holding company, none of its subsidiary's assets consist of any immovable property situate in Hong Kong; and the company has obtained a "Notice of No Objection to a Company being Deregistered" ("Notice of No Objection") from the Commissioner of Inland Revenue.
An application for deregistration in a Form NDR1 should be delivered to the Registrar of Companies, within 3 months from the date of issue of the Notice of No Objection, together with the required fee and the Notice of No Objection.
1.公司没营业:可以直接注销,客户需提供公司名称,及签以下三份资料:
签一份“不反对撤销公司注册通知书”(要政府原件);
签一份“结束业务通知书”;
签一份注销文件。
注销时间6-9个月左右,在公司年审时间到期时还未完成注销程序的,年报的105元HKD仍要交给政府;但商业登记证的费用,如公司在到期年审前2个星期递交注销资料给政府,政府受理的话一般不用交。
注:如公司没有拖欠政府任何税等问题,政府才会受理。如公司有拖欠政府税等资料,都必须先补交完整资料给政府后,等政府办理了补交的事宜,才能再递注销文件给政府。
2.如有开始营业:要把此公司的账务等补交清楚,就是等于客要做账,把应交、欠交的税交上去(须向政府提交一份核数报告),或如到期年审的要把年审费用补交完,然后才可申请注销。