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SC-605-3-IRD060-001
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REQUEST UNDER SECTION 88B OF THE INLAND REVENUE ORDINANCE (CAP. 112) FOR A
NOTICE OF NO OBJECTION TO A COMPANY / LIMITED PARTNERSHIP FUND BEING
DEREGISTERED



REQUEST UNDER SECTION 88B OF THE INLAND REVENUE ORDINANCE (CAP. 112) FOR A
NOTICE OF NO OBJECTION TO A COMPANY / LIMITED PARTNERSHIP FUND BEING
DEREGISTERED


SC-605-3-IRD060-001


1 ) INTRODUCTION


 1. Introduction
    


 1. Request for Notice of No Objection
    


 1. Signature
    


 1. Review & Confirm
    


 1. Acknowledgement
    


General FAQs/form/generalFAQs/en/


INLAND REVENUE DEPARTMENT

The Government of the Hong Kong Special Administrative Region of the People's
Republic of China


PERSONAL INFORMATION COLLECTION STATEMENT


The provision of personal data required by this form and during the processing
of your request is voluntary. However, if you do not provide sufficient
information, the Department may not be able to process your request. The
Department will use the information provided by you for the purposes of the
Ordinances administered by it and may disclose/transfer any or all of such
information to any other parties provided that the disclosure/transfer is
authorized or permitted by law. Except where there is an exemption provided
under the Personal Data (Privacy) Ordinance, you have the right to request
access to and correction of your personal data. You should send such request in
writing to the Assessor at GPO Box 132, Hong Kong and quote your file number in
this Department.


NOTE


1. General


 a. This form is for the use of a request made under section 88B of the Inland
    Revenue Ordinance (Cap. 112) for a notice of no objection to a company or a
    limited partnership fund (LFP) being deregistered ["Notice of No
    Objection"].
    
    
 b. i.  In case the request is made for a company, please state whether you are
        a director, member or nominated person of the company. If you are a
        director, you need not submit any further document; if you are a member
        or nominated person, you are required to submit an authorization letter
        signed by a director of the company. [Note: If the nominated person is a
        practicing professional (e.g. accountancy / secretarial or solicitor
        firm), you are not required to submit any evidence of authorization
        unless called upon to do so.]
        
        
    ii. In case the request is made for an LPF, please state whether you are a
        general partner in or an authorized representative (who must be
        appointed under section 23 of the Limited Partnership Fund Ordinance
        (Cap. 637)) of the LPF.
        
        
    
    
 c. Your request for a "Notice of No Objection" will not be processed if:
     i.  you have not properly completed this form; or
         
         
     ii. the fee payable in respect of this request is not attached to this form
         [see note 2(i)].
         
         



2. Guidance for completion


 a. All items on this form must be completed.
    
    
 b. The Companies Registry Registration No. is the number stated on the
    "Certificate of Incorporation" issued to the company or the certificate of
    registration issued to the LPF by the Companies Registry.
    
    
 c. Please refer to section 9 of the Companies Ordinance (Cap. 622).
    
    
 d. If the Company/LPF anticipated carrying on business in the future, the
    Companies/LPF has potential liabilities to tax. The Commissioner of Inland
    Revenue is not in a position to issue a "Notice of No Objection". If the LPF
    continues in existence in the form of a partnership after the
    deregistration, please attach to this Form a notice informing the Department
    of the same.
    
    
 e. If the Company/LPF has outstanding tax liabilities, the Company/LPF should
    settle the same before submitting this request. If you have doubts on the
    amount charged, please contact the assessing section handling the
    company/LPF’s file for clarification first. The Company/LPF must also settle
    the registration fees and levies payable in respect of all business
    registration certificates or branch registration certificates with
    commencement date falling before the date of receipt of this form by this
    Department. For certificates with commencement date falling on or after the
    date of receipt of this form by this Department, this Department will
    consider holding over payment of such fees and levies. However, if the
    deregistration of the Company/LPF is not completed, for example, the
    Company/LPF subsequently withdraws its application for a “Notice of No
    Objection”, or its application for deregistration is not approved by the
    Companies Registry, the Company/LPF will then be required to pay the
    relevant registration fees and levies held over. If the LPF continues in
    existence in the form of a partnership after the deregistration, the
    relevant registration fees and levies will not be held over.
    
    
 f. Even if the Company/LPF has never carried on business, has ceased business
    for some years or you believe that the Company/LPF has no tax liabilities,
    the Company/LPF is still obliged to complete and submit all returns issued
    by this Department.
    
    
 g. It is necessary to give a direct reply to enquiries raised by the various
    divisions of this Department. Please therefore give reply to all enquiries
    not yet answered.
    
    
 h. if there are unsettled objections or appeals, please contact the relevant
    assessing section or the Appeals Section for settlement before submitting
    this request.
    
    
 i. If this Application Form is accepted, a demand note will be issued to you by
    post for making payment of $270 as the fee in respect of this request. You
    shall pay the fee within 14 days from the date of issue of the demand note.
    The Department will start processing your request only upon confirmation of
    receipt of the application fee.
    
    



3. Conditions for the issue of "Notice of No Objection"


 1. Please refer to our information pamphlet of "How to apply for a notice of no
    objection to a company or limited partnership fund being deregistered" for
    conditions for the issue of "Notice of No Objection". The pamphlet can be
    obtained from the web site of the Department at www.ird.gov.hk.
    
    

4. Enquiries


 1. if you need further information, please call the Deregistration Section at
    2594 1788.
    
    


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