新加坡公司清算

Typical reasons for closing a company include:

• 公司已停止经营活动或不盈利
• Company cannot pay its debts and is insolvent
• 股东之间不可撤销的争议
• 公司所属集团的企业或金融重组
• 公司处于休眠状态，所有者不想承担持续的法规遵从性和维护成本
• 违反法律规定，包括所犯罪行

公司可以通过以下两种方式进行清算删除“或”清盘“. 清盘和停业都会导致一家公司不复存在。但是，它们是非常不同的过程，不应相互混淆。

私人公司如不进行交易，并符合某些其他条件，可向公司注册处申请将其从注册纪录册中剔除。一般来说，撤资是一种更简单、更快、成本更低的程序，但它只适用于能够满足特定要求的小型或处于休眠状态的公司。如果一家公司是破产程序的主体或拟议主体，或者是与其成员或债权人达成的妥协或安排的主体，则该公司不得被注销。

Winding up is a more formal company liquidation procedure that involves the orderly winding-up of the company affairs, the appointment of a liquidator to manage the process of realizing the company assets, ceasing or sale of its operations, payment of its debts (if any) and distribution of surplus assets (if any) among its members.

下文提供了关闭新加坡公司的注销和清盘方法的更多详情。鉴于所涉及的问题和复杂性，最好聘请一家专业服务公司来处理关闭一家新加坡公司的事宜。

Striking off a Company

A company may apply to ACRA (Accounting and Corporate Regulatory Authority) to strike its name off the Register pursuant to Section 344 of the Companies Act. ACRA may approve the application if it has reasonable cause to believe that the company is not carrying on business and the company is able to satisfy the criteria for striking off.

要求

• 公司一定已经停业了
• 公司不得参与新加坡境内或境外的任何法庭诉讼
• The company must have no assets and liabilities at the time of making the application
• The company must not have any outstanding penalties or offers of composition owing to the Registry
• 公司不得在新加坡税务局（IRAS）有任何未清的税务负债
• 公司不能亏欠其他政府部门
• The officers (e.g. directors and company secretary) of the company must not have any outstanding ACRA summonses against any of them.
• The particulars of the directors must be the same as in the records of ACRA
• 所有股东必须同意罢免，公司必须获得每个股东的同意书

程序

申请人必须提交公司注册处。根据案件的复杂程度和提交的文件是否足够，ACRA可能需要7个工作日来处理申请。

如果CARA满足公司完全符合罢工的标准，则将在其住址地址，其官员（董事和公司秘书）的“罢工通知”中送到公司的“罢工”。税务部门。经过四个月的时间，将使最终通知指出，该公司已被击中登记册。最终通知中还将在最终通知中表示该公司的日期。任何希望反对罢工的人在此期间可以这样做。整个引人注目的过程大约需要5-6个月。

弄清楚公司

在新加坡，公司清盘有两种方式：自愿清盘和强制清盘。

自愿清算

新加坡公司可以由其成员或债权人自愿清算。

会员自愿清盘

董事认为公司有能力在清算开始后12个月内全部清偿债务的，可以自行决定结束公司事务。

公司大多数董事必须在董事会会议上作出书面偿付能力声明。一旦本声明已提交注册官，董事会必须向股东发送召开临时股东大会（EGM）的通知，以通过公司清盘的特别决议，以及任命清算人（并批准其薪酬）的普通决议。临时股东大会必须在执行偿付能力声明的董事会议后五周内举行。

在召集会议的同时，董事或合伙人需要任命一名经批准的清算人，在偿付能力声明发布和临时股东大会召开之间担任临时清算人。临时清盘人的委任通知及法定声明的副本必须在临时清盘人获委任后14天内，在至少4份本地日报刊登广告，每份日报分别以英文、马来文、中文及泰米尔文刊登。

能量法,自愿赢ding up of the company needs to be resolved by way of Special Resolution, that is by a majority of not less than 75% of the votes of the members entitled to vote. Furthermore, one or more natural persons who have given their prior written consent must be appointed as liquidator(s). In Singapore, accountants are normally preferred for this position. Subsequently, a second Special Resolution has to be passed, empowering the liquidator(s) to divide all or any of the properties and assets of the company among the members.

在特殊分辨率通过后的七天内，必须在ACRA和10天内提交特殊分辨率的印刷副本，该决议通知必须在一般在整个新加坡传播的一个或多个报纸上发出。此外，本公司必须确保代表本公司签发的所有文件或代表含公司名称发布的文件，以便在其名称和交出所有公司书籍和记录到清算人之后将“清算中”的单词“包括”清算“。

With the passing of the special resolution at the EGM, the member’s voluntary liquidation of the company is deemed to have commenced. The liquidator, or provisional liquidator will proceed to wind up the affairs of the company and file the necessary notifications required under the Companies Act.

清理人继续准备和提交相关通知和广告，包括债权人的索赔的解决。他参加了公司的所得税清关，提交了公司的账户，并确定支付所有公司负债和债务后返回本公司股东的账户。

公司事务一经完全清盘，清盘人必须拟备一份帐目，说明清盘是如何进行的，以及公司财产是如何处置的。然后，他必须召开公司股东大会，向大会介绍和解释账目。清盘人必须在会议后7天内，向ACRA及破产管理署署长递交一份申报表，述明会议已举行，并附上一份帐目副本。

On the expiration of 3 months after the lodging of the form with the Registrar, the company will be dissolved. However, the court has the power to declare the dissolution of a company to be void at any time within two years after the date of dissolution. The application may be made by the liquidator or any other interested person.

Creditors’ Voluntary Winding Up

一家公司可能决定选择债权人自愿迎接，如果其董事认为不能因为其负债不能继续业务。本公司将委任清盘员或临时清盘人，以结束其事务和提交公司法案所需的必要通知。该过程与上述规定相同。

自愿清盘的影响

• With effect from the date of passing of the special resolution, the company must cease to carry on its business except insofar as it is required for the beneficial winding up in the opinion of the liquidator.
• 董事会的权力将终止，除非经清算人同意，股东决定董事会应继续拥有此类权力。
• 任何股份转让均无效，除非转让给清算人或经清算人批准，且股东的身份不得改变。

Compulsory Winding Up

在某些情况下，如公司无力偿还债务，或法院认为公司清算在其他方面是公正和公平的，则可根据法院的命令将公司清盘。公司本身、债权人、股东、清算人或者司法管理人可以向高等法院提起清算程序。法院可委任一名清盘人，以了结公司事务。凡法院并无委任清盘人，破产管理署署长即为公司的清盘人。

Your company would normally cease upon liquidation. The liquidator will start to review the assets of the company and the claims of creditors, and look into the conduct of its directors and other related persons to realise your company’s assets in a manner that is in the best interest of the company and its creditors. The liquidator may also carry on the business if he considers it the most beneficial option. The officers of the company are generally deprived of their power to run the company. However, they and any other persons who may have been concerned with the affairs of the company have the duty to assist and co-operate with the liquidator. This includes the submission of a Statement of Affairs on the company’s assets and liabilities.

公司的所有资产经评估和变现后，清算人将对所有针对公司提出的索赔作出裁决，并相应地承认或拒绝这些索赔。清偿债权人债务和清算费用后的盈余，退还股东。

强制清盘的影响

• An application may be made to the court to stay or restrain pending proceedings against the company after the presentation of a winding up petition and before a winding up order has been made. After a winding up order has been made or a provisional liquidator has been appointed, a leave of court is needed to commence or proceed with an action against the company.
• 在法院卷绕迎接后，本公司财产的任何股份及其在本公司的迎接后的地位转移或更改的转让，而没有法院的制裁。
• 清盘申请书提出后，债权人不得对公司提起或继续提起扣押或执行程序。
• 有担保债权人处理或变现其对公司资产担保的权利不受清盘令的影响。但如在清盘后六个月内或破产管理署署长所容许的较长期间内，其抵押品仍未变现，则他无权就其债项收取利息。
• 如果在清盘之前，公司的任何业务是为了挫败或欺诈公司的债权人或出于任何欺诈目的而进行的，则清算人，公司的债权人或者出资人可以向法院申请，由对公司债务负有责任或者曾经参与公司债务活动的人对公司债务承担个人责任。
• Where there are mutual credits, debts or dealings between the company and a creditor, these dealings may be set off against each other and the creditor or the company can only claim the balance sum due against the other.
• There can be no claim for set off if at the time of extending credit, the creditor had known that a winding up petition was pending against the company. The rule as to set off operates automatically and is mandatory, in that parties cannot contract out of it.

通知要求

公司关闭业务时，必须通知下列机构：

• 会计和企业监管机构（ACRA）
• 中央公积金委员会
• 新加坡的税务局（IRA）
• 相关许可机构

专业帮助

关闭一家公司可能是一个相当复杂和耗时的过程。此外，您必须确保遵守所有必要的法律和法定要求。如果您决定关闭您的新加坡公司，强烈建议您寻求专业服务公司的帮助，该公司可以评估您的独特情况，建议最佳行动方案，并帮助您完成。