 撤销注册 – 有偿付能力的公司（Solvent Company） 对于撤销公司注册，董事必须各自作出声明，声明公司自成立以来未开展业务或已停业，没有资产和负债，也没有必须缴付当局的各种款项。此后，董事会提议注销公司注册，并且由股东批准该提议。从向大马公司委员会（SSM）提交文件到获得批准，整个过程大约需要6到12个月时间。 公司可以在撤销公司注册起15年内恢复营业。想要复业的公司业者需要获得法庭命令以复原撤销。 有关撤销公司注册的详细资料。 股东成员自愿清盘（Members’ Voluntary Liquidation，MVL） 有偿付能力的公司（Solvent Company) 公司的贡献者（也称为股东或股东）可以通过一项决议来决定公司清盘，并指定清盘人。 一旦通过了指定清盘人的决议，清盘程序就开始。如果公司能够在清盘程序开始后的12个月内全额偿还其债务，则采用这个方法。 股东成员自愿清盘（MVL）是由股东发起的清盘程序。董事需要在董事会会议上执行偿付能力声明（Declaration of Solvency），并提交给大马公司委员会（SSM）。此后，股东将指定清盘人来结束公司的事务，并根据公司法令，向大马公司委员会和破产管理署提交必要的通知。清盘人亦须在一份于马来西亚广泛销售的报章里刊登公告宣布这件事，内容包括有关清盘人，以及最后会议。清盘人将分配/处置所有资产、清偿所有债务，并获得内陆税收局（IRB）、工积金局（EPF）、社保（SOCSO）、海关等的清算许可，如果股东成员自愿清盘（MVL）持续超过1年，则要召集公司常年大会。整个MVL过程可能需要大约2年才能完成，这在很大程度上取决于什么时候收到有关当局的正式清算许可。 任何有能力履行清盘人职责的人，均可获委任为清盘人（例如董事）。公司解散后，在解散之日起2年内，如果清盘人或任何其他人出庭发院提出申请，法庭可以发出命令宣布解散无效，如果公司没有解散，可能会采取这样的程序。 债权人自愿清算 – 资不抵债的公司（Insolvent Company） 如果公司无法履行其责任，公司可以与债权人召开会议，审议其关于自愿清算公司的提议。 如果通过有利于清盘的决议，公司将根据债权人对清盘人的喜好来任命清盘人。 强制清盘 – 无力偿债/资不抵债公司（Insolvent Company） 根据1965年公司法令第217条文，公司本身、债权人、股东、清盘人或部长可向高等法庭提出清盘申请。 1965年公司法令第218（1）条文列出了法庭将公司清盘的所有理由。公司被法庭清盘的一般理由包括：无力偿还债务、以公正和合理为由（Just and Equiable）. 破产公司清盘是为债权人整体利益而进行债务集体执法的过程。它不算是一个执行过程，因为它不是为了特定债权人的利益而进行，虽然如此，它仍然类似于执行过程，因为这样做的目的，是在同等基础上强制执行公司承认或证明的债务之支付事宜。因此，当公司进入清盘时，就会启动一个过程，对所有债权人来说，这个过程类似于一个债权人通过执行而启动的过程。 通知政府机构 清盘开始后，公司必须通知以下当局： – 马来西亚公司委员会/ Suruhanjaya Syarikat Malaysia（CCM / SSM） 破产管理署（Official Receiver） 雇员公积金局（EPF） 内陆税收局（IRB） 社会保险机构（SOCSO） 马来西亚皇家海关（海关） 清算人在强制清盘中的角色是什么？ 强制清盘的清盘人的权力被列于1965年公司法令第269条文。 清盘人的角色包括： 调查公司的事务和资产，其人员的行为以及债权人和第三方的债权 以最有利的方式回收和落实公司资产 根据公司法令的规定，裁定债权人的债权并确保公平分配公司资产。 Deregistration – Solvent Company For deregistration, the directors must each make a declaration that the company has not carried on business or has ceased to trade since incorporation, has no assets and liabilities, and has no various payments to the authorities. Thereafter, the board of directors proposes to deregister the company and the shareholders approve the proposal. The entire process takes about 6 to 12 months from the submission of documents to the Companies Commission of Malaysia (SSM) to approval. The company can be reinstated within 15 years from the deregistration. The company owner who wants to reinstate the deregistration needs to obtain a court order to reinstate the deregistration. More information on deregistration. Members’ Voluntary Liquidation (MVL) Solvent Company The contributors of a company (also known as shareholders or stockholders) can pass a resolution to decide that the company should be wound up and appoint a liquidator. Once the resolution appointing a liquidator is passed, the winding-up process begins. This method is adopted if the company is able to pay its debts in full within 12 months of the commencement of the winding-up process. Members' Voluntary Liquidation (MVL) is a liquidation process initiated by shareholders. The directors need to execute a Declaration of Solvency at a board meeting and submit it to the Companies Commission of Malaysia (SSM). Thereafter, the shareholders will appoint a liquidator to wind up the company's affairs and file the necessary notices with the Companies Commission of Malaysia and the Official Receiver's Office under the Companies Act. The liquidator is also required to publish a notice in a widely circulated newspaper in Malaysia announcing the matter, including the liquidator and the final meeting. The liquidator will distribute/dispose of all assets, pay off all debts, and obtain liquidation permits from the Inland Revenue Board (IRB), the Employment Provident Fund (EPF), the Social Security Administration (SOCSO), the Customs, etc. If the MVL lasts for more than 1 year, the company's annual general meeting will be convened. The entire MVL process may take about 2 years to complete, which largely depends on when the formal liquidation permit is received from the relevant authorities. Any person who is capable of performing the duties of a liquidator can be appointed as a liquidator (such as a director). After a company is dissolved, within 2 years from the date of the dissolution, if the liquidator or any other person makes an application before the Court, the court may make an order declaring the dissolution void, and such proceedings may be taken if the company has not been dissolved. Creditors' Voluntary Liquidation - Insolvent Company If a company is unable to meet its liabilities, the company may hold a meeting with its creditors to consider their proposals for voluntary liquidation of the company. If a resolution is passed in favour of winding up, the company will appoint a liquidator based on the creditors' preference for the liquidator. Compulsory Liquidation - Insolvent Company Under Section 217 of the Companies Act 1965, a winding up application may be made to the High Court by the company itself, its creditors, its members, the liquidator or the Minister. Section 218(1) of the Companies Act 1965 lists all the grounds for the court to wind up a company. The general grounds for a company to be wound up by the court include: inability to pay debts, and on just and equitable grounds. Winding up of a bankrupt company is the process of collective enforcement of debts for the benefit of creditors as a whole. It is not an enforcement process as it is not carried out for the benefit of a particular creditor, but it is still similar to an enforcement process as the purpose is to enforce the payment of debts admitted or proved by the company on an equal basis. Therefore, when a company goes into liquidation, a process is initiated that is similar to a process initiated by a creditor through execution for all creditors. Notification to Government Agencies After the commencement of winding up, the company must notify the following authorities: – Companies Commission of Malaysia/Suruhanjaya Syarikat Malaysia (CCM/SSM) Official Receiver Employees Provident Fund (EPF) Inland Revenue Board (IRB) Social Security Organisation (SOCSO) Royal Malaysian Customs (Customs) What is the role of the liquidator in compulsory winding up? The powers of a liquidator in a compulsory winding up are set out in Section 269 of the Companies Act 1965. The roles of a liquidator include: Investigating the affairs and assets of the company, the conduct of its officers and the claims of creditors and third parties Recovering and realising the company's assets in the most expedient manner Adjudicating the claims of creditors and ensuring a fair distribution of the company's assets in accordance with the provisions of the Companies Act. |
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来自： 昵称81572007 > 《待分类》
