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Company dissolution registration and liquidation declaration services shall be handled in accordance with the Company Act, Business Tax Act, and Income Tax Act, etc. It must go through the following procedure.

If you are going to file business discontinuation, please see the Business discontinuation/continuing registration .

  • 01

    Strike off company register and dissolve

    According to Article 71 and Article 24 of the Company Act, a company must be dissolved by filing the dissolution of the company at the company registration unit.

    See more: Dissolve a business entity

  • 02

    Cancel business registration

    If a business entity is dissolved, abolished, transferred or merged with another business entity and becomes defunct, it shall apply for cancellation of business registration to the tax office of the competent tax collection authority within 15 days from the date of approval of the dissolution by the competent authority.

    (National tax authority where the company is located)

    See more: Cancellation of business registration and tax return

  • 03

    Filing tax return

    Various declarations below to the national tax authority where the company is located must be made from the day following the “Dissolution Base Date.”

    • Business tax return
    • Final accounts declaration
    • Undistributed earnings declaration

    See more: Cancellation of business registration and tax return

  • 04

    Report to the court on the appointment of liquidator

    The liquidator shall report to the district court (civil division) of the company’s business address within 15 days after assuming office.

    See more: Liquidation Procedure

  • 05

    Liquidation procedure

    • Issuance of withholding certificate for the amount of tax withheld
    • Completion of business tax filing
    • Completion of final accounts tax return
    • Distribution of the remaining property to shareholders in proportion to their shareholdings
    • Notice of stock retirement and cancellation
    • The liquidation procedure is not applicable if the company is declared bankrupt

    See more: Liquidation Procedure

  • 06

    Report to the court that the liquidation is completed

    The liquidator shall complete the liquidation within 6 months after taking office. If the liquidation cannot be completed within 6 months, the liquidator may apply to the court for an extension of the liquidation period by giving reasons.

    The liquidator shall submit all forms to the supervisors for examination and to the shareholders’ meeting for recognition within 15 days after the completion of the liquidation and report to the court within 15 days after the recognition.

    See more: Liquidation Procedure

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