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  • 北京赛车pk10单双口诀:CLOSING A BUSINESS or COMPANY (DEREGISTRATION)

    What is it?

    When closing a business/company, this means it’s ceasing to operate either due to:
    • Deregistration or
    • Liquidation.

    What is deregistration of a business/company?

    When a business/company deregisters with the Companies and Intellectual Property Commission (CIPC), it implies the business/company is no longer registered and has no legal standing since it’s not doing any business nor have assets or liabilities.
    ?

    What is liquidation?

    When a business/company undergoes a voluntary or compulsory liquidation (also known as the “winding – up” of a business/company) it involves the process of selling all the assets, paying off creditors, issuing any remaining assets to the main or parent company, and then simply closing the business/company.
    ?
    Liquidation or the “winding –up” of a business/company may happen:
    ?
    • When a business/company is unable to pay its debts
    • As a result of a legal court process
    • By application of the creditors
    • Voluntary, i.e. applied for by members of a Close Corporation (CC)
    • When the business owner decides to do something different, or even perhaps retires for a well-earned rest.

    What steps should be followed when closing a business/company?

    Once a business/company receives confirmation from CIPC they have been deregistered, the registered representative should visit their nearest SARS branch and make sure the business or company is deregistered for all the various types of tax.
    ?
    For more information on deregistration from SARS, see the following:
    ?
    Micro Businesses – Turnover Tax (TT)
    ?

    Need Help

    For more information on CIPC deregistration and liquidation process visit www.cipc.co.za.
    ?
    Call the SARS Contact Centre on 0800 00 SARS (7277) or visit your nearest SARS branch.
    Last Updated: 12/05/2016 12:42 PM     print this page ?
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