The tax bureau shall check the payment of turnover tax and income tax (including value-added tax) of the company, and cancel the registration after the company pays off.

If inventory is still needed, the deducted VAT contained in it will be turned over to the tax bureau (or sold to form output tax).

The book surplus depends on whether the income tax has been paid. Personal income tax may be levied if it has been paid. If you haven't paid it, you must pay it first, and then pay personal income tax.