Deregistration 注销香港有限公司
Process for Deregistering a Hong Kong Company
Step 1: Submit an Application to the Authority
Submit the application form to the Authority (takes approx. 3 months).
Before submission, all tax returns must be filed and all taxes must be fully cleared.
Once verified, the Authority will issue a "Notice of No Objection to a Company Being Deregistered" (processing time depends on the Inland Revenue Department's schedule, ranging from 3 to 9 months).
Step 2: Submit the Application for Deregistration
Step 3: Processing by the Registry
Upon receipt, the Registry will take approximately 5 months to process. The procedure is as follows:
First Gazette Notice: Published in about 3 weeks, proposing the deregistration and providing a 3-month objection period.
Second Gazette Notice: Published after the objection period ends, declaring the deregistration of the company and its official dissolution.
Notification: A notice of dissolution is issued, and the applicant is notified simultaneously.
Conditions for Deregistration
The company must meet all of the following conditions to be eligible to apply for deregistration:
Condition | Description |
Agreement of all members | All shareholders must provide written consent for the deregistration. |
Cessation of business | The company must have never commenced operations, or has not been in operation/carried on business within the 3 months immediately preceding the application. |
No outstanding liabilities | The company has no outstanding debts (including contingent liabilities, such as bank guarantees). |
Not a party to legal proceedings | The company is not a party to any legal or arbitration proceedings. |
No immovable property in HK | The assets of the company (and its subsidiaries) do not include any immovable property situated in Hong Kong. |
办理注销香港公司流程
第一步：向局方提交申请
- 递交表格向局方申请（约3个月）
- 提交前须完成所有税务申报及缴清所有税款
- 局方审查无误后，会发出《不反对撤销公司注册通知书》（时间需视乎税务局办理进度，约3至9个月不等）
第二步：提交撤销注册申请
第三步：该处于收悉后需时约5个月处理，程序如下:-
| 刊登第一份宪报公告，约3星期，公告建议撤销注册，另提供3个月反对期
| 刊登第二份宪报公告 ，反对期结束后 ，宣布公司注册撤销，公司正式解散
| 发出解散通知 ，同时 通知申请人
申请公司必须符合以下所有条件才可申请撤销注册：
| 条件 |
| 全体成员同意，所有股东必须书面同意撤销注册
| 停止营运，公司需要从未开始营运，或紧接申请前*3个月内*没有营运/经营业务
| 无未清偿债务， 公司没有尚未清偿的债务（包括或有负债，如银行担保）
| 非法律程序一方，公司不是任何诉讼或仲裁程序的一方
| 无香港不动产 ，公司及其附属公司的资产不包含位于香港的不动产
