撤銷注冊 – 有償付能力的公司（Solvent Company）

對于撤銷公司注冊，董事必須各自作出聲明，聲明公司自成立以來未開展業務或已停業，沒有資產和負債，也沒有必須繳付當局的各種款項。此后，董事會提議注銷公司注冊，并且由股東批準該提議。從向大馬公司委員會（SSM）提交文件到獲得批準，整個過程大約需要6到12個月時間。

公司可以在撤銷公司注冊起15年內恢復營業。想要復業的公司業者需要獲得法庭命令以復原撤銷。

有關撤銷公司注冊的詳細資料。

股東成員自愿清盤（Members’ Voluntary Liquidation，MVL） 

有償付能力的公司（Solvent Company)

公司的貢獻者（也稱為股東或股東）可以通過一項決議來決定公司清盤，并指定清盤人。

一旦通過了指定清盤人的決議，清盤程序就開始。如果公司能夠在清盤程序開始后的12個月內全額償還其債務，則采用這個方法。

股東成員自愿清盤（MVL）是由股東發起的清盤程序。董事需要在董事會會議上執行償付能力聲明（Declaration of Solvency），并提交給大馬公司委員會（SSM）。此后，股東將指定清盤人來結束公司的事務，并根據公司法令，向大馬公司委員會和破產管理署提交必要的通知。清盤人亦須在一份于馬來西亞廣泛銷售的報章里刊登公告宣布這件事，內容包括有關清盤人，以及最后會議。清盤人將分配/處置所有資產、清償所有債務，并獲得內陸稅收局（IRB）、工積金局（EPF）、社保（SOCSO）、海關等的清算許可，如果股東成員自愿清盤（MVL）持續超過1年，則要召集公司常年大會。整個MVL過程可能需要大約2年才能完成，這在很大程度上取決于什么時候收到有關當局的正式清算許可。

任何有能力履行清盤人職責的人，均可獲委任為清盤人（例如董事）。公司解散后，在解散之日起2年內，如果清盤人或任何其他人出庭發院提出申請，法庭可以發出命令宣布解散無效，如果公司沒有解散，可能會采取這樣的程序。

債權人自愿清算 – 資不抵債的公司（Insolvent Company）

如果公司無法履行其責任，公司可以與債權人召開會議，審議其關于自愿清算公司的提議。

如果通過有利于清盤的決議，公司將根據債權人對清盤人的喜好來任命清盤人。

強制清盤 – 無力償債/資不抵債公司（Insolvent Company）

根據1965年公司法令第217條文，公司本身、債權人、股東、清盤人或部長可向高等法庭提出清盤申請。

1965年公司法令第218（1）條文列出了法庭將公司清盤的所有理由。公司被法庭清盤的一般理由包括：無力償還債務、以公正和合理為由（Just and Equiable）.

破產公司清盤是為債權人整體利益而進行債務集體執法的過程。它不算是一個執行過程，因為它不是為了特定債權人的利益而進行，雖然如此，它仍然類似于執行過程，因為這樣做的目的，是在同等基礎上強制執行公司承認或證明的債務之支付事宜。因此，當公司進入清盤時，就會啟動一個過程，對所有債權人來說，這個過程類似于一個債權人通過執行而啟動的過程。

通知政府機構

清盤開始后，公司必須通知以下當局： –

馬來西亞公司委員會/ Suruhanjaya Syarikat Malaysia（CCM / SSM）

破產管理署（Official Receiver）

雇員公積金局（EPF）

內陸稅收局（IRB）

社會保險機構（SOCSO）

馬來西亞皇家海關（海關）

清算人在強制清盤中的角色是什么？

強制清盤的清盤人的權力被列于1965年公司法令第269條文。

清盤人的角色包括：

調查公司的事務和資產，其人員的行為以及債權人和第三方的債權

以最有利的方式回收和落實公司資產

根據公司法令的規定，裁定債權人的債權并確保公平分配公司資產。

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.