FI專欄|香港公司Deregistration又咩玩法?|嘶憶

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公司做得Deregistration,多數都為咗精簡架構,唔想養多間公司,省成本,又或者係直接結業。理論上冇乜特別原因。

要做公司Deregistration,當然要符合一堆條件,好Straightforward,根據Hong Kong Companies Ordinance Section 750(2),如下:

「An application must not be made unless, at the time of the application—

(a) all the members of the company agree to the deregistration;
(b) 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;
(c) the company has no outstanding liabilities;
(d) the company is not a party to any legal proceedings;
(e) the company’s assets do not consist of any immovable property situate in Hong Kong;
(f) 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.」

咁Deregistration其實有咩好講?其實都真係「冇乜嘢好講」。你就想。就住以上六點已經有好多嘢講。因為Deregistration除咗公司註冊處外,仲涉及埋稅局IRD,所以其實好多嘢會睇。你點證明你間公司Fulfill晒以上六個條件?要講其實都有幾點可以講下:

第一,通常Deregistration遇到的最大問題,Kick住喺到的主要原因,就係因為未做好Tax Clearance,畀稅局IRD (多數都係Profits Tax Section)捉住你隻腳唔畀你走,想「自殺跳樓」都唔畀你跳,要拎嗰張Notice of No Objection投胎券有時候一搞就搞咗半年甚至係一年。喺商業社會,「殺人」、「自殺」唔係最大罪,「逃稅」先係最大罪。「稅制」乃國家之本,唔交稅你仲想生存?

想移民都係。想走?有冇差政府錢?差政府錢走唔到的。所以,唔好差政府錢。

有啲開咗喺到幾年嘅公司,擺喺到唔多用,近乎Dormant但又冇申請Dormant的公司,雖則Deregistration冇明文規定要交Management Account,但如果你間公司最近期嘅Audit Report已經係講梗3、4年前,咁你Management Account理論上要交番足過去3、4年的份量另再加最近期嗰份Audited Account,去證明間公司冇Outstanding Tax Liabilities (就算你申請Deregistration果時唔交,稅局都好大機會要問番你轉頭,自己決定係咪provide upon request啦)。類似Share Transfer做法咁,連埋Cover Letter交最近期嘅Certified Audit Report (i.e. Cessation Report)加Management Account。

Last Audit Period同Business Cessation Date要夾到,夾唔到就Management Account由代勞,填返果啲多出嚟的日子。

究竟上Cessation Report係Tax Representative上還是自己公司財務部上,相信唔同公司的分工都唔同。總之,Deregistration的那個Cessation of Business的時間係要同Auditor/公司財務部夾啦。

理論上,上完Cessation Audit後,多數一個月後先submit Deregistration application,如果唔係IRD未睇都會話有嘢Outstanding又Kick住喺到。

第二,Deregistration 申請你會揀由以下邊個Party作出Initiative?(1)該公司、(2)該公司的董事,還是(3)該公司的成員?如間公司無事無幹,和平分手,多數揀(1)吧,揀(2)、(3)的話,視點會去咗某董事或公司成員。無謂啦,公司文件首要原則係做到有咁Neutral得咁Neutral,唔好畀街外人「別大用心」諗到其他嘢。就算係Sole Director我都Prefer係揀(1)。就算公司真係有不和都唔要咁隨便就畀街外人知。

第三,有冇Outstanding Liability?做得Dereg而唔係做Liquidation就算差人錢多數都係差Parent Company錢,大家又有冇整張Waiver of Debt from Creditor for proper record?清晒公司銀行戶口啲錢、預時間關銀行戶口、賣晒公司hold住的stock、machines、vehicles、land and property理論上都應該做咗。

第四,條件(d)至(f)佢哋官方紀錄理論上可以查到,唔洗你操心。

第五,基本上拎到張Notice of No Objection已經等於過關,卡關係卡喺第一關。公司註冊處要交的NDR1只係例行公事to fulfill proper record。

講完Annual Return,之後又講Deregistration呢啲Topic,其實都想提醒返自己,到時有乜特別嘢遇到,自己睇番,再溫故知新。

嘶憶:facebook.com/MemoriaSzeYik

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