本地的私人公司及擔保有限公司，但不包括《公司條例》第749(2)條指明的公司，可以申請撤銷註冊。有關公司必須為不營運但有償債能力的公司。
申請撤銷註冊公司的條件
申請撤銷註冊的公司必須符合以下的條件：-
甲. 該公司的所有成員均同意撤銷註冊；
乙. 該公司仍未開始營運或經營業務，或在緊接提出申請之前的3個月內沒有營運或經營業務；
丙. 該公司沒有尚未清償的債務；
丁. 該公司不是任何法律程序的一方；
戊. 該公司的資產不包含位於香港的不動產；
己. (如該公司是控權公司) 該公司的所有附屬公司的資產均不包含位於香港的不動產；及
庚. 該公司已取得稅務局局長的《不反對撤銷公司註冊通知書》(「不反對通知書」)。
申請撤銷註冊公司的程序
申請程序：-
一. 召開股東大會或書面決議，確認公司符合申請條件並確定停業日期。
二. 召開董事會會議通過上述事項。
三. 審計師向稅務局提交截至停業日期的最終審計財務報表。
四. 公司清繳利得稅及未清費用
五. 向稅務局提交以下項目： –
– 申請表格IR1263
– 申請費用HK$270
如果公司已清除所有稅務事項，稅務局大約需要 1 個月的時間才能發出不反對通知書。
六. 關閉銀行賬戶（如有）
七. 向公司註冊處交以下項目： –
– 表格NDR1；
– 稅務局局長發出三個月內的不反對通知書；
– 申請費用HK$420
八. 公司註冊處申請的處理時間約為 5 至 6 個月。該申請會在憲報刊登兩次（網址：http://www.gld.gov.hk/egazette 或您可透過公司註冊處的網上查冊中心進行公司查冊）。第一份憲報公告發布後，有3個月的反對期。倘公司註冊處於期內未接獲反對意見，則將刊發第二份憲報公告，屆時公司將解散。註銷程序完成且公司解散後，將通知申請人。
注意事項：-
1. 一般而言，一旦公司向稅務局提交表格IR1263，稅務局商業登記署將不會向公司發出新的商業登記繳費單。
2. 公司必須交付周年申報表，並履行《公司條例》所規定的責任，直至公司解散為止，否則可被檢控。
3. 如你在申請期間更改了通訊地址，你應以信函方式通知稅務局及公司註冊處有關提交人、申請人或獲提名人更改地址的事宜，此外，如公司的註冊辦事處地址有所更改，你應交付表格NR1，申報有關更改。如董事地址有所更改，便須交付表格ND2B，作出申報。
英文版 English version
A local private company or a local company limited by guarantee, other than those companies specified in section 749(2) of the Companies Ordinance, may apply for deregistration. The company must be a defunct solvent company.
Conditions for 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
g. the company has obtained a “Notice of No Objection to a Company being Deregistered” (“Notice of No Objection”) from the Commissioner of Inland Revenue.
Procedure for the Application: –
1. Convene a Members meeting or written resolution to confirm the Company has met the conditions of the application and fix the date of cessation of business.
2. Convene a Board meeting to pass the above item.
3. Auditor submits a final audited financial statement up to the date of cessation of business to Inland Revenue Department ( “IRD” ).
4. Clears Profits Tax and outstanding expenses by the Company
5. Submit the following items to Inland Revenue Department: –
– Application Form IR1263
– A fee of HK$270 being the application fee
The IRD takes around 1 month to issue the “Notice of No Objection to a Company being Deregistered” if there is no outstanding tax matter of the Company.
6. Close bank account (if any)
7. Submit the following items to Companies Registry (“CR”): –
– Form NDR1;
– The “Notice of No Objection to a Company being Deregistered” which issued with 3 months from the Commissioner of Inland Revenue;
– A fee of HK$420 being the application fee
8. The processing time for an application in CR is about 5 to 6 months. The application will be gazetted twice (Website : www.gld.gov.hk/egazette or you may conduct a company search through the Companies Registry’s Cyber Search Centre). After the publication of the First Gazette Notice, there is a 3-month period for objection. If no objection is received by the CR during the period, the Second Gazette Notice will be published whereupon the Company will be dissolved. The applicant will be notified after the deregistration procedure has been completed and the Company has been dissolved.
Remarks:
1. Normally, once the Company submits the Form IR1263 to IRD, the Business Registration Office of the Inland Revenue Department will not issue a new business registration demand note to the Company.
2. A company is required to file Annual Returns and observe its obligations under the Companies Ordinance until it has been dissolved. Failure to do so will make the company liable to prosecution.3. If you have changed your correspondence address during the application, you should notify the IRD and CR, by way of a letter, of any changes in the addresses of the presentor, applicant or the nominated person to facilitate future communication. In addition, if the address of the Company’s registered office has been changed, you should deliver a Form NR1 to report the change; if the addresses of the directors have been changed, you should deliver a Form ND2B to report the changes.