What does dissolving / deregistering a company involve and how long does it take?
解散／注銷公司需要什麼手續及要多長時間？
The company must meet the following conditions before making an application for deregistration:
all the members of the company agree to the deregistration;
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;
the company has no outstanding liabilities;
the company is not a party to any legal proceedings;
the company’s assets do not consist of any immovable property situate in Hong Kong;
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.
It takes around 6-9 months to deregister a company that has not commenced business, and about 9-12 months for companies that have commenced business. Companies that have commenced business would have to provide the last audited financial statements for the process involved. The time taken might differ depending on the completeness of the required documents provided.
申請撤銷註冊的公司必須符合以下的條件：
該公司的所有成員均同意撤銷註冊；
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；
該公司沒有尚未清償的債務；
該公司不是任何法律程序的一方；
該公司的資產不包含位於香港的不動產；
（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
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」）。
如是未開始營業的公司，一般需時 6–9 個月。
如是已開始營業的公司，需要完成審計最後一個年度的財務報告，但亦會因應客戶提供文件的完整度而調整完成時間，一般需時9–12個月。