The cancellation of a company means that the company applies to the industrial and commercial registration authority for cancellation of registration and is approved, thus announcing the termination and cancellation of the company as a legal person. Generally speaking, when the company is cancelled, the original property rights, creditor's rights and debts of the company have been liquidated, all legal relations related to the company before the cancellation of the company have been eliminated, and the relevant bank accounts can no longer be used.
1. According to Article 49 of the Measures for the Administration of RMB Bank Settlement Accounts: In any of the following circumstances, the depositor shall apply to the deposit bank for cancellation of the bank settlement account:
(1) Being merged, dissolved, declared bankrupt or closed;
(2) The business license is cancelled or revoked;
(3) The bank where the account is opened needs to be changed due to its relocation;
(four) other reasons need to cancel the bank settlement account.
Depositors in the first two cases of this article shall apply to the opening bank for cancellation of the bank settlement account within 5 working days. The term "cancellation" as mentioned in this article refers to the depositor's termination of using the bank settlement account due to the qualification of opening an account or other reasons.
According to Article 39 of the Detailed Rules for the Administration of RMB Bank Settlement Accounts, for the unit bank settlement accounts that should be cancelled according to the Measures and these Detailed Rules, the bank shall notify the depositor of the unit bank settlement account to handle the cancellation procedures within 30 days from the date of issuing the notice, and the overdue accounts shall be deemed as voluntary cancellation, and the untransferred funds shall be included in the management of long-term unsettled accounts.
Second, if you can't use it but the company uses it, it will bring trouble to your company at first, and then the tax department may freeze and fine your company's account, and the bank will help you cancel it.
After cancellation, your company should cancel its bank account within one month. After the bank automatically cancels the corporate account, in principle, it is impossible for the applicant to apply to the bank for a corporate account in this name.
Fourth, the company's cancellation process.
(1) cancellation of national tax and local tax registration certificate (national tax and local tax);
(2) The liquidation group of the company shall put on record (Industrial and Commercial Bureau);
(3) publish a cancellation notice (publish a newspaper);
(4) Cancellation of basic deposit account (bank of deposit);
(5) AIB;
Cancellation of organization code certificate (Technical and Quality Supervision Bureau).