Company Deregistration, Striking Off and Winding Up
Q1. What are
the requirements for making an application for deregistration?
Answer: The company must be a solvent private company incorporated
under the Companies Ordinance, other than those companies
specified in section 291AA(16) or registered under Part XI
of the Companies Ordinance, and meet the following requirements:-
All the members of the company agree to the deregistration;
The company has never commenced business or operation, or
has ceased to carry on business or ceased operation for more
than 3 months immediately before the application
The company has no outstanding liabilities; and
It has obtained a written notice of no objection from the
Commissioner of Inland Revenue.
Q2. Why can't
a company limited by guarantee apply for deregistration?
Answer: Pursuant to section 291AA of the Companies Ordinance,
only defunct solvent private companies can apply for deregistration.
A company limited by guarantee should proceed with winding
up according to the procedures laid down in Part V of the
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