Q:
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Who can make the request for a NNO?
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A:
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Request for a NNO can be made by the following person:
1.
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Company’s director; or
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2.
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A member or nominated person of the company together with a copy of authorization letter signed by a director of the company; or
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3.
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Practicing professional such as accountancy, secretarial or solicitor firm.
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Q:
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What documents should be submitted when making the application?
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A:
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A properly completed application form (IR1263) should be submitted together with a crossed cheque, draft or cashier order in the amount of HK$270 for the application fee.
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Q:
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When should I expect to receive the result of the application?
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A:
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In general, a NNO or a Notice of Objection (if there are unsettled tax matters or liabilities) will be issued within 21 working days form the date of receiving the application or the fee, whichever is later.
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Q:
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Is there any validity period of a NNO for the purpose of delivering an application to the Companies Registry for the deregistration of the company?
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A:
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Although there is no time limit for the delivery of the application to the Companies Registry for deregistration after obtaining a NNO, it should normally be made within 3 months from the date of such Notice.
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Q:
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Does the company need to renew its business registration and pay the business registration fees and levies after it has already applied for deregistration?
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A:
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Yes, it does, until the Companies Registry approves its application for deregistration and dissolution. Nevertheless, upon receipt of application for a NNO, the Inland Revenue Department will consider holding over payment of the registration fees and levies in respect of certificates commencing to take effect thereafter.
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