Re: 如何結束"有限公司"
要結束, 有幾個條件嫁.
- the company has never commenced operation, or has already ceased business;
- the company will not start/resume business in the future;
- the company has disposed of all trading stock, landed property and securities, if any;
- the company has no outstanding tax liabilities (including those owed by the company in the capacity of an agent of an overseas business) which include Profits Tax, Property Tax, Stamp Duty, Business Registration fee, fines and penalties in connection therewith, costs of tax recovery including court fees, cost of execution, bailiff's expenses, guard fee and judgement interests;
- the company has no outstanding obligations under the Inland Revenue Ordinance. These include submission of returns which have been issued by the IRD, liability to notify the CIR in writing that the company is chargeable to tax for any year of assessment in which a return has not been received;
- there are no unanswered enquiries from IRD;
- there are no unsettled objections or appeals in respect of assessments already raised.
符合以上條件, 可以向稅局申請NNO後, 再向公司註冊處申請Deregistration就得嫁喇.
想知多d, pm我啦.
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