新加坡公司清算

Typical reasons for closing a company include:

• 公司已停止业务活动或不利
• Company cannot pay its debts and is insolvent
• 股东之间不可撤销的争议
• 公司所属集团的公司或财务重组
• 公司是休眠，业主不想促进持续规范和维护成本
• 违反法律规定，包括所犯罪行

公司可以通过“罢工“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

• 公司必须停止交易
• 无论是新加坡内部还是外部，公司都不能参与任何法庭诉讼程序
• 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
• 公司不能与IRAS（新加坡税务局）有任何未偿还的纳税负债
• 公司不得债管不受其他政府部门
• 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
• 所有股东都必须同意罢工，公司必须从每个股东获得同意书

程序

申请人必须提交公司注册商。根据案例的复杂性以及提交的文件是否足够，ACRA可能需要大约7个工作日来处理申请。

如果ACRA确信公司完全符合取消的标准，则应将“取消通知”发送至公司的注册办公地址、高级职员（董事和公司秘书）的居住地址，最后发送至新加坡税务机关。四个月后，将发出最后通知，说明公司已从登记册上注销。公司被注销的日期也将在最终通知中说明。任何人如果希望反对罢工，可以在这段时间内这样做。整个罢工过程大约需要5-6个月。

公司清盘

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.

在特别决议通过后七天内，必须向ACRA提交一份特别决议的印刷本，并在10天内，在一份或多份在新加坡各地普遍流通的报纸上发出决议通知。此外，本公司必须确保本公司或其代表签发的包含本公司名称的所有文件均经过修订，在其名称后添加“清算中”字样，并将所有公司账簿和记录移交给清算人。

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.

清盘人着手准备和提交有关通知和广告，包括解决债权人的债权。他负责公司的所得税清算、公司账目的归档以及确定在公司所有债务和债务清偿后应返还给公司股东的金额。

一旦公司事务完全卷起来，清盘人必须制定一个账户，展示了如何进行蜿蜒的卷积以及如何处理公司的财产。然后，他必须召集公司的大会，以便提出和解释会议的账户。清算人必须在会议后7天内，与ACRA和官方接收者的汇款，一项申请会议已持有并附上账户副本。

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

如果公司董事认为公司因其负债而不能继续经营，公司可以决定选择债权人自愿清盘。公司将任命一名清算人或临时清算人，以结束其事务，并根据《公司法》提交必要的通知。程序同上。

自愿蜿蜒的影响

• 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.
• 董事的权力将停止，除非股东随着清算人同意，已解决董事应继续拥有此类权力。
• 除非由清算人和成员的地位作出，否则任何股票的转让是无效的，除非取得清算人和成员的地位，否则无法改变。

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。

强制趋向的影响

• 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.
• 未经法院批准，法院在清盘开始后对公司财产的任何处置、公司股份的任何转让或公司股东地位的任何变更均无效。
• 在提交申请后，不允许债权人拿出或继续对公司的依托或执行诉讼程序。
• 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。
• 如果在蜿蜒前，该公司的任何业务都是通过击败或欺诈公司债权人或任何欺诈目的进行的，该公司的清算人员，债权人或缴费者可以申请法庭─负责或作为缔约方对本公司的债务负责的人。
• 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

公司必须将以下机构通知为关闭其业务的一部分：

• 会计和企业管理局（ACRA）
• 中央公积金（CPF）董事会
• 新加坡税务局
• 相关许可当局

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。