How to remove a company from the register

Before you begin

A company may close or be removed for one of the following reasons:

• Formal removal

• By the registrar

• At the completion of a liquidation

• Amalgamation

There is a fee of TOP$120 (please add 15% consumption tax) payable to the Registrar when applying to remove a company from the register.

If your company is being liquidated there may be other fees associated with the distribution of your company assets. You will need to speak to your liquidator to confirm their fees. There will also be fees associated with an amalgamation.

How to register a formal removal

To remove a company from the Register you must complete the prescribed form and send it to the Registrar. You will also need to file:

• A written notice from the Commissioner of Inland Revenue stating that the Commissioner has no objection to the company being removed from the register.

• A copy of the special resolution of shareholders under section 327(1)(d)(i) of the Companies Act 1995. * * Delete if not applicable.

• A copy of the public notice required under section 329(2) Companies Act 1995 that reflects the date of its publication

Registrar of Companies
Ministry of Labour, Commerce and Industries
PO Box 110
Salote Road
Nuku’alofa
Tonga

What happens at the completion of a liquidation?

The Registrar must remove a company from the register when a liquidator forwards to the Registrar the prescribed final reports and accounts in respect of the company liquidation.