This website uses cookies that help with improved and customized user experience. Please read our cookie policy for more information on the cookies we use.

Read Cookie Policy

Dissolution Requirements

A tax clearance certificate (TCC) is required for dissolution purposes. When a company wishes to dissolve, all outstanding tax returns should be filed and amounts paid prior to requesting the tax clearance certificate. Any approved refunds due will be deposited to the banks account on file. The Authority reserves the right to conduct a tax audit before the TCC is issued.

Registering and Filing Corporation Tax Returns when a company if in receipt of a Certificate of Dissolution

No company should register or file for Corporation Tax once they have a certificate of dissolution because the company id terminated upon issuance of the certificate. However, the Certificate of Dissolution ought to be provided to the Authority so that the company can be removed from the database.

A tax clearance certificate is required as part of the process to effect a dissolution and therefore the requisite filings will need to be updated prior to issuance of said certificate.