注銷香港公司Hong Kong company Cancellation
注銷香港公司，申請撤銷公司注冊有何條件及規定？
申請撤銷注冊的公司必須符合以下的條件:
該公司所有成員均同意撤銷注冊；該公司仍未開始營運或經營業務，或在緊接提出申請之前的3個月內沒有營運或經營業務；該公司沒有尚未清償的債務；該公司不是任何法律程序的一方；該公司的資產不包含位于香港的不動產；(如該公司是控權公司) 該公司的所有附屬公司的資產均不包含位于香港的不動產；該公司已取得稅務局局長的《不反對撤銷公司注冊通知書》(「不反對通知書」)。
撤銷注冊的申請須于不反對通知書發出日期起計3個月內，以表格NDR1交付公司注冊處。表格須連同所須費用及不反對通知書一并交付。

What are the conditions and requirements for a company to make an application for deregistration?
The company must meet the following conditions before making an application for deregistration:
all the members of the company agree to the deregistration;the company has not commenced operation or business, or has not been in operation or carried on business during the 3 months immediately before the application;the company has no outstanding liabilities;the company is not a party to any legal proceedings;the company’s assets do not consist of any immovable property situate in Hong Kong;if the company is a holding company, none of its subsidiary's assets consist of any immovable property situate in Hong Kong; and the company has obtained a "Notice of No Objection to a Company being Deregistered" ("Notice of No Objection") from the Commissioner of Inland Revenue.
An application for deregistration in a Form NDR1 should be delivered to the Registrar of Companies, within 3 months from the date of issue of the Notice of No Objection, together with the required fee and the Notice of No Objection.