在马来西亚关闭公司的两种方法：注销或清算
在马来西亚，关闭公司主要有两种方式：注销（Strike-Off）或清算（Winding Up）。注销方法是一种快速简便的解决方案，特别是在公司处于非活跃状态且董事不再希望承担维护费用时。在本文中，我们将深入探讨注销选项，因为它被认为是关闭公司最经济实惠的方法之一，尤其是在许多马来西亚企业面临困难的时期。
根据2016年《公司法》第549(a)条和第550条，可以在马来西亚注销一家有限责任公司（Sdn Bhd）。以下是我们总结的在马来西亚注销公司的主要要求和流程：
1. 在马来西亚启动公司注销程序
通常，在马来西亚申请注销公司的程序由公司的董事、股东或清算人发起。然而，公司注册局也有权自行注销公司，具体方法是通过审核公司在注册处的记录。
2. 马来西亚公司注销申请的要求
- 股东必须通过决议来启动申请，以从注册处注销公司的名称，因为公司不再在马来西亚开展业务或运营。如果由于无法找到股东而无法获得多数决议，仍然可以继续申请，前提是已采取合理的努力寻找股东，例如通过挂号邮寄和其他方法的书面证据。
- 公司必须没有资产或负债，并且必须向注册局提交书面证明（如财务报表）。
- 注册处的收费登记中不得有未偿还的抵押。
- 根据2016年《公司法》，公司不得有未结清的罚款或复合罚款。在提交注销申请之前，所有此类负债必须解决。
- 公司不得欠任何政府部门或机构的未结税款或其他负债。如果公司曾经运营，所有税款必须在提交注销申请之前结清并获得税务清关。
- 公司的最新信息必须已更新至注册局。
- 公司不得涉及任何正在进行的法律程序，无论是在马来西亚境内还是境外。
- 公司不得向股东返还任何资本。如果资本仍然存在，公司应进行自愿清算以正式终止其存在。
- 公司不得是控股公司。
- 公司不得是担保公司。
有关更详细的指导，请参阅2016年《公司法》第550条下的董事或成员申请注销公司名称的指南。
3. 马来西亚公司注销程序
根据2016年《公司法》第550条提交申请时，申请人必须填写《实践指令1/2017》（附录1）中附表B的“注销公司申请声明”。在进行申请之前，确保满足上述所有要求是至关重要的。
强烈建议咨询在马来西亚持牌的公司秘书，以指导您完成这些程序，并确保所有必要的文件和合规标准都得到满足。
4. 马来西亚公司注销申请后的流程
一旦必要的文件提交完毕，注册局将发出通知，声明将就公司拟注销事宜进行公开通知。如果在通知发布后的30天内没有人向注册局提出异议，注销程序将继续进行。
在30天期限结束后，注册局将在《联邦公报》中发布公司的名称，正式表明该公司已从注册中注销。
5. 异议的理由
任何个人都可以根据以下理由向注册局提出对在马来西亚注销公司申请的异议：
- 该公司仍在积极开展业务，或者有其他有效理由使其继续存在。
- 该公司涉及正在进行的法律程序。
- 该公司目前处于接管或清算状态。
- 异议者是公司的债权人、成员或对公司有未解决索赔的人。
- 异议者相信代表公司有诉讼权，并打算追索。
- 出于其他任何理由，认为将公司从注册中注销是不公正和不合理的。
这些理由使相关方能够确保具有未解决问题（无论是财务还是法律）的公司不会被过早注销。
6. 马来西亚公司注销申请的撤回
根据2016年《公司法》第551(1)条，申请人可以在通知或公开通知指定日期后的三十（30）天内撤回公司的注销申请。为此，申请人必须向注册局提交“注销申请撤回通知”，说明撤回的理由，并附上必要的支持文件。
7. 已注销公司的复职
对注册局决定注销公司不满意的任何个人或股东可以向法院申请将公司名称恢复到注册中。该申请必须在公司被注销之日起七年内提出。
在选择在马来西亚注销公司之前，务必考虑其他可能拯救您业务的公司重组策略。关闭公司应视为最后的选择。
如果您决定继续进行注销，强烈建议寻求专业建议，以确保流程正确进行。在DSA，我们提供广泛的服务和专业指导，以简化公司关闭流程。
常见问题解答：
谁可以在马来西亚启动公司注销程序？
以下各方可以在马来西亚启动公司注销申请流程：
- 公司的董事
- 公司的成员（股东）
- 公司的清算人
- 公司注册局
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公司若有资本，能否继续在马来西亚申请注销？
如果一家公司仍然有资本，则无法在马来西亚申请注销。相反，它应遵循自愿清算程序，以正式结束其存在。
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在马来西亚撤回公司注销申请的截止日期是什么时候？
申请人可以在根据第551(1)条的通知或公开通知指定日期后的30天内撤回注销申请。
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在马来西亚，是否可以恢复已注销的公司？
是的，任何对注册局决定注销公司不满意的个人或股东，可以向法院申请将公司的名称恢复到注册中。该申请必须在公司被注销之日起7年内提出。
Two Methods to Close a Company in Malaysia: Strike-Off or Winding Up
In Malaysia, there are two primary ways to close a company: either through a strike-off or winding up. The Strike-Off method is a fast and straightforward solution, especially when the company is inactive, and the directors no longer wish to bear the costs of maintaining it. In this article, we delve deeper into the Strike-Off option, as it stands out as one of the most affordable methods for closing a company, particularly during these challenging times faced by many businesses in Malaysia.
Under Sections 549(a) and 550 of the Companies Act 2016, it is possible to strike off a Sdn Bhd company in Malaysia. Below, we have summarized the key requirements and process for striking off a company in Malaysia:
1. Initiating the Company Strike-Off Process in Malaysia
Typically, the application to strike off a company in Malaysia is initiated by a director, shareholder, or liquidator of the company. However, the Registrar of Companies also holds the authority to strike off a company on their own accord, by reviewing the company's records in the register.
2. Requirements for a Company Strike-Off Application in Malaysia
- The shareholders must pass a resolution to initiate the application to strike off the company’s name from the register because the company is no longer conducting business or in operation in Malaysia. Suppose a majority resolution cannot be obtained due to untraceable shareholders. In that case, the application can still proceed, provided reasonable attempts were made to locate the shareholders, such as through registered post and documented evidence of other methods.
- The company must have no assets or liabilities, and documentary proof (such as financial statements) must be submitted to the Registrar.
- There should be no outstanding charges listed in the Register of Charges maintained with the Registrar.
- The company must have no outstanding penalties or compound offers under the Companies Act 2016. All such liabilities must be settled before submitting a strike-off application.
- The company should have no outstanding taxes or other liabilities owed to any government department or agency. If the company was operational, all taxes must be settled and a tax clearance obtained before filing the strike-off application.
- The company’s latest information must be updated with the Registrar.
- The company should not be involved in any ongoing legal proceedings, whether within or outside Malaysia.
- The company must not have made any return of capital to shareholders. If capital still exists, the company should instead undergo voluntary winding up to formally cease its existence.
- The company must not be a holding company.
- The company must not be a Guarantor Corporation.
For more detailed guidance, refer to the Guidelines on Application by Directors or Members to Strike Off the Name of a Company under Section 550 of the Companies Act 2016.
3. Company Strike-Off Procedure in Malaysia
To submit an application under Section 550 of the Companies Act 2016 (CA 2016), the applicant must complete the Declaration-Application to Strike Off Company in Schedule B of the Practice Directive 1/2017 (Appendix 1). It is essential to ensure that all the requirements outlined above are fulfilled before proceeding with the application.
It is highly recommended to consult a licensed Company Secretary in Malaysia to guide you through these procedures and ensure that all necessary documentation and compliance standards are met.
4. Company Strike-Off Process After Application in Malaysia
Once the necessary documents have been submitted, the Registrar will issue a notice stating that a public notification will be made regarding the intended strike-off of the company. If no objections are lodged with the Registrar within 30 days of the notice, the process will proceed.
After the 30-day period has passed, the Registrar will publish the company’s name in the Federal Gazette, officially indicating that the company has been struck off from the register.
5. Grounds for Objection
Any individual may file an objection with the Registrar against the application to strike off a company in Malaysia on the following grounds:
- The company is still actively conducting business, or there are other valid reasons for it to remain in existence.
- The company is involved in ongoing legal proceedings.
- The company is currently in receivership or liquidation.
- The objector is a creditor, a member, or a person with an unresolved claim against the company.
- The objector believes that there is a right of action on behalf of the company and intends to pursue it.
- For any other reason, it would not be just and equitable to remove the company from the register.
These grounds allow concerned parties to ensure that companies with unresolved issues, whether financial or legal, are not prematurely struck off.
6. Withdrawal of Company Strike-Off Application in Malaysia
The applicant has the option to withdraw the company’s strike-off application within thirty (30) days from the date specified in the notice or public notification, as outlined under Section 551(1) of the Companies Act 2016. To do so, the applicant must submit a Notice of Withdrawal of Striking Off Application to the Registrar, stating the reasons for the withdrawal, along with the necessary supporting documents.
7. Reinstatement of a Previously Struck-Off Company
Any individual or shareholder dissatisfied with the Registrar’s decision to strike off a company in Malaysia may apply to the court for reinstatement of the company’s name to the Register. This application must be made within seven years from the date the company was struck off.
Before opting to strike off your company in Malaysia, it is crucial to consider other corporate restructuring strategies that may rescue your business. Closing down should be treated as a last resort.
If you decide to proceed with the strike-off, it is strongly recommended to seek professional advice to ensure the process is handled correctly. At DSA, we offer a wide range of services and expert guidance to simplify the company closure process for you.
FAQs:
Who Can Initiate the Company Strike-Off Process in Malaysia?
The following parties can initiate the company strike-off application process in Malaysia:
- Directors of the company
- Members (shareholders) of the company
- Liquidators of the company
- The Registrar of Companies
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Can a Company with Capital Proceed with a Company Strike-Off Application in Malaysia?
If a company still has capital, it cannot proceed with the strike-off application in Malaysia. Instead, it should follow the voluntary winding up process to formally cease its existence.
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When is the Deadline to Withdraw the Company Strike-Off Application in Malaysia?
The applicant may withdraw the application to strike off a company in Malaysia within 30 days from the date specified in the notice or public notification under Section 551(1).
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Is it Possible to Reinstate a Previously Struck-Off Company in Malaysia?
Yes, any individual or shareholder who is dissatisfied with the Registrar’s decision to strike off a company in Malaysia may apply to the court to have the company’s name reinstated in the Register. This application must be made within 7 years from the date the company was struck off.
如何关闭马来西亚的有限责任合伙企业 (LLP) How to close a Limited Liability Partnership LLP in Malaysia.
在马来西亚关闭有限责任合伙企业（LLP）
由于业绩不佳或公司处于不活跃状态，企业主可能会决定关闭他们在马来西亚的有限责任合伙企业（LLP）。如果马来西亚的LLP所有者选择关闭业务，了解正确的程序至关重要。本文将概述在马来西亚正式关闭LLP的流程和费用。
在马来西亚，LLP可以通过三种方式解散：
- 法院强制清算
- 合伙人自愿清算
- 注册局（SSM）注销
最常见的方法是自愿清算，由LLP的一位合伙人在LLP停止运营并偿还所有债务和负债后发起。因此，我们将重点关注这一方法，详细说明在马来西亚关闭LLP的过程和费用。
在马来西亚关闭有限责任合伙企业（LLP）的流程
以下是通过自愿清算方式关闭有限责任合伙企业（LLP）的关键步骤：
- 获取关闭确认
LLP必须从雇员公积金局（EPF）、社会保障组织（Perkeso）和马来西亚内陆税收局（LHDN）获取关闭确认。
- 提交最终税务申报
LLP必须向LHDN提交最终税务申报，并从内陆税务局（IRB）获得书面清算。
- 通知合伙人
一旦从IRB获得清算，必须向所有合伙人发送清算通知。
- 发布清算公告
清算声明必须在广泛流通的马来西亚报纸上发布。
- 注册局的解散声明
如果没有收到任何异议，注册局（SSM）将宣布LLP解散。如果有异议，只有在合伙人/债权人撤回这些异议或SSM认定异议不成立的情况下，解散程序才会继续进行。
在马来西亚关闭有限责任合伙企业（LLP）的费用
关闭有限责任合伙企业（LLP）在马来西亚的费用通常在RM 3,500至RM 4,500之间。这个费用涵盖了政府费用和报纸广告费用。
在决定关闭马来西亚的LLP之前，重要的是探索可能的重组选项，以挽救您的业务。关闭公司应视为最后的选择。
如果关闭是不可避免的，强烈建议寻求专业建议，以确保流程正确进行。在DSA，我们提供全面的服务和指导，以促进您LLP的关闭。
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常见问题解答
在马来西亚关闭有限责任合伙企业（LLP）的三种方式是什么？
答：LLP可以通过以下三种方式关闭：
- 法院强制清算
- 合伙人自愿清算
- 注册局（SSM）注销
其中，合伙人自愿清算是最常见的方法。
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注册局（SSM）何时宣布马来西亚的LLP解散？
答：当没有收到任何异议时，SSM将宣布LLP解散。
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在关闭之前，马来西亚的LLP是否需要提交任何最终税务申报？
答：是的，LLP需要向马来西亚内陆税务局（LHDN）提交最终税务申报，并在关闭之前获得内陆税务局（IRB）的书面清算。
Closing a Limited Liability Partnership (LLP) in Malaysia
Due to poor business performance or the company being dormant (inactive), business owners may decide to close their Limited Liability Partnership (LLP) in Malaysia. If the owner(s) of an LLP in Malaysia choose to shut down the business, it is essential to understand the proper procedures for doing so. In this article, we will outline the processes and costs involved in formally closing an LLP in Malaysia.
An LLP in Malaysia can be dissolved in three ways:
- Compulsory Winding-Up by Court
- Voluntary Winding-Up by Partners
- Striking-Off by the Registrar (SSM)
The most common method is
voluntary winding-up, which is initiated by one of the LLP’s partners after the LLP has ceased operations and settled all its debts and liabilities. Therefore, we will focus on this method, detailing the process and costs involved in closing an LLP in Malaysia.
Process to Close a LLP in Malaysia
The following outlines the key steps involved in closing a Limited Liability Partnership (LLP) in Malaysia through the voluntary winding-up method:
- The LLP must obtain closure confirmation from EPF (Employees Provident Fund), Perkeso (Social Security Organization), and LHDN (Inland Revenue Board).
- The LLP must submit its final tax return to LHDN and obtain a written clearance from the Inland Revenue Board (IRB).
- Once clearance is obtained from the IRB, a notice for winding up must be sent to all partners of the LLP.
- A notice declaring the winding up must be published in widely circulated Malaysian newspapers.
- The Registrar (SSM) will declare the LLP dissolved if no objections are received. If there are any objections, the dissolution will proceed only upon the withdrawal of such objections by the partners/creditors or if SSM determines that the objections are unjustified.
Costs to Close a LLP in Malaysia
The cost involved in closing a Limited Liability Partnership (LLP) in Malaysia typically ranges from RM3,500 to RM4,500. This amount covers government fees and the cost of newspaper advertisements.
Before proceeding with the closure of an LLP in Malaysia, it's important to explore potential restructuring options that could save your business. Closing down should be considered a last resort.
If closure is unavoidable, it is highly recommended to seek professional advice to ensure that the process is carried out properly. At DSA, we offer a comprehensive range of services and guidance to facilitate the closing of your LLP.
FAQs
What are the three ways to close a LLP in Malaysia?
A: An LLP can be closed down in the following three ways:
- Compulsory winding-up by court
- Voluntary winding-up by partners
- Striking-off by the Registrar (SSM)
The voluntary winding-up by partners is the most common method.
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When will SSM declare that a LLP in Malaysia is dissolved?
A: SSM will declare that an LLP is dissolved when no objections are received.
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Is a LLP in Malaysia required to submit any final tax return before closing down?
A: Yes, the LLP is required to submit its final tax return to LHDN (Inland Revenue Board) and obtain a written clearance from the IRB before closing down
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如何关闭马来西亚的私人有限公司？ How to close a Sdn Bhd company in Malaysia?
马来西亚的有限公司（Sdn Bhd）企业主可能会由于业绩不佳或公司变为不活跃（停业）而决定关闭他们的业务。对于企业主而言，了解正式关闭公司的正确程序非常重要。
在本文中，我们将为您介绍在马来西亚正式关闭有限公司（Sdn Bhd）时涉及的流程和费用。关闭公司主要有两种方法：1) 注销（Strike-Off）和 2) 清算（Winding Up）。以下是两种方式的主要流程差异概述：
1. 注销有限公司（Sdn Bhd）
标准
根据2016年《公司法》第551条，股东可以向马来西亚公司委员会（SSM）申请注销公司，前提是满足以下条件：
- 公司自成立以来未开始经营，或已停止运营一段较长时间。
- 公司无意在未来开始或继续其业务或运营。
- 公司没有资产或负债，包括在收费登记中的未偿还费用。
- 公司没有足够的资金支付清算费用。
- 公司没有根据2016年《公司法》欠下的罚款或复合罚款。
- 公司没有未结清的税款或其他负债，也不欠马来西亚任何政府机构的债务。
- 公司未向股东返还任何资本。
- 公司在注册局的资料是最新的。
- 公司没有涉及任何法律诉讼，无论是在马来西亚还是在国外。
- 公司不是控股公司，也不是其他法人实体的子公司。
- 公司不是担保公司。
政府机构的账户关闭确认
在提交注销申请之前，公司必须从相关政府机构（如雇员公积金局（EPF）、社会保障组织（PERKESO）和马来西亚内陆税收局（LHDN））获得账户关闭确认。此外，如果公司有待退还的税款，应在收到税款退还后再关闭银行账户并提交注销申请。
审计账目要求
对于之前活跃或有资产和负债的公司，SSM会要求提交最新的审计账目，才能接受注销申请。
然而，对于没有资产和负债的公司，SSM可能会接受未经审计的管理账目。然而，即使在提交注销申请后，SSM也有权自行要求审计账目。
处理时间
整个注销流程通常需要6至12个月完成。
SSM发起的注销
根据2016年《公司法》第549条，如果公司连续三年或以上未提交年度申报，SSM可以主动发起注销程序。
公司注销费用
注销公司的费用范围为RM 2,500至RM 3,500，具体取决于公司状态的复杂性。
2. 清算有限公司（Sdn Bhd）
标准
清算过程更为复杂，可分为自愿清算和强制清算。这一过程通常涉及法院申请以及指定清算人来管理整个清算过程。有关详细说明，请参阅下面涵盖相关步骤的文章。
简而言之，在马来西亚清算有限公司需要进行法律程序，费用通常从RM 10,000起，因为涉及法院申请和清算人任命。
在选择关闭有限公司之前，建议探索潜在的重组选项以挽救业务。关闭公司应视为最后的选择。
如果清算是唯一的选项，强烈建议寻求专业建议，以确保过程正确进行。在DSA，我们提供广泛的服务和专业指导，以帮助简化关闭有限公司的流程。
常见问题解答
在马来西亚关闭有限公司（Sdn Bhd）有哪两种方式？
答：在马来西亚关闭有限公司的两种主要方法是注销（strike off）和清算（winding up）。
在马来西亚关闭的有限公司可以向SSM提交未经审计的管理账目吗？
答：没有资产和负债的公司可以向SSM提交未经审计的管理账目。然而，SSM保留在注销申请后要求审计账目的权利。
通过注销关闭有限公司的处理时间是多久？
答：注销过程通常需要6到12个月完成。
在马来西亚关闭有限公司的两种方法成本差异是什么？
答：注销公司的费用范围为RM 2,500至RM 3,500，具体取决于公司的复杂性。而清算公司的费用起价为RM 10,000。
Business owners of a Sdn Bhd company in Malaysia may decide to shut down their business due to poor performance or because the company has become dormant (inactive). It is important for the owners to understand the correct procedures for formally closing a company.
In this article, we will walk you through the processes and costs involved in officially closing a Sdn Bhd company in Malaysia. There are two primary methods for doing so: 1) Strike-Off and 2) Winding Up. Below, we have summarized the key differences in the processes:
1. Strike Off a Sdn Bhd Company
Criteria
Section 551 of the Companies Act 2016 allows shareholders to apply to the Companies Commission of Malaysia (SSM) to strike off a company, provided the following conditions are satisfied:
- The company has not commenced business since incorporation or has ceased operations for an extended period.
- The company has no intention of starting or continuing its business or operations in the future.
- The company has no assets or liabilities, including outstanding charges in the Register of Charges.
- The company does not have sufficient funds to cover the costs of winding up.
- The company has no outstanding penalties or compound offers under the Companies Act 2016.
- The company has no outstanding taxes or other liabilities and is not indebted to any government agencies in Malaysia.
- The company has not returned any capital to shareholders.
- The company’s information with the Registrar is up to date.
- The company is not involved in any legal proceedings, whether in Malaysia or abroad.
- The company is not a holding company or a subsidiary of another corporate entity.
- The company is not a Guarantor Corporation.
Account Closure Confirmation from Government Agencies
Before proceeding with the strike-off application, the company must obtain closure confirmation from relevant government agencies, such as EPF (Employees Provident Fund), PERKESO (Social Security Organization), and LHDN (Inland Revenue Board of Malaysia). Additionally, if the company is due for a tax refund, it should only proceed with closing its bank accounts and submitting the strike-off application after receiving the tax refund.
Audited Accounts Requirement
For companies that were previously active or had assets and liabilities, SSM will require the submission of up-to-date audited accounts before accepting the strike-off application.
However, for companies with no assets and liabilities, SSM may accept unaudited management accounts. Nevertheless, SSM reserves the right to request audited accounts at its sole discretion, even after the strike-off application has been submitted.
Processing Time
The entire strike-off process typically takes between 6 to 12 months to complete.
Strike-Off Initiated by SSM
In accordance with Section 549 of the Companies Act 2016, SSM may initiate the strike-off of a company if it fails to submit its annual return for three or more consecutive years.
Costs to Strike Off a Company
The cost to strike off a company ranges from RM 2,500 to RM 3,500, depending on the complexity of the company’s status.
2. Winding Up a Sdn Bhd Company
Criteria
The winding up process is more complex and can be categorized into Voluntary Winding Up and Compulsory Winding Up. This process typically involves a court application and the appointment of a liquidator to manage the entire winding up process. For a detailed explanation, refer to the article below covering the steps involved.
In brief, winding up a Sdn Bhd company in Malaysia requires legal proceedings, and the costs usually start from RM10,000 due to the involvement of court applications and liquidator appointments.
Before opting to close a Sdn Bhd company, it is advisable to explore potential restructuring options to rescue the business. Closing down should be considered as a last resort.
If winding up is the only option, it is strongly recommended to seek professional advice to ensure the process is conducted properly. At DSA, we offer a wide range of services and expert guidance to help ease the process of closing a Sdn Bhd company.
FAQ
What are the two ways to close a Sdn Bhd company in Malaysia?
A: The two key methods to close a Sdn Bhd company in Malaysia are strike off and winding up.
Can a Sdn Bhd company closing in Malaysia submit unaudited management accounts to SSM?
A: Companies without assets and liabilities can submit unaudited management accounts to SSM. However, SSM retains the discretion to require audited accounts after the strike-off application.
What is the processing time to close a Sdn Bhd company in Malaysia through strike-off?
A: The strike-off process typically takes 6 to 12 months to complete.
What is the difference in cost between the two methods of closing a Sdn Bhd company in Malaysia?
A: The cost for striking off a company ranges from RM2,500 to RM3,500, depending on the company's complexity. For winding up a company, costs start from RM10,000.
Malaysia
