the company is being wound up, and the liquidator has not made returns for more than six months or.the company is being wound up without a liquidator having been appointed.the Irish resident director, bond or connection with Ireland requirement has not been satisfied.Revenue gives notice of the company’s failure to deliver the required initial statement.The Registrar of Companies may strike off a company if one or more of the following grounds apply The 2014 Act has formalised involuntary strike off. The company may request the Registrar to cancel the process of strike off within that period. The period for objection is 90 days from publication. The notice is to specify the period within which an objection must be given, and unless given, the Registrar may strike off the company. Where an application for voluntary strike off has been made, then as soon as practicable after receipt of the request for voluntary strike off, the Registrar shall publish in the CRO Gazette a notice stating that the company has applied to be struck off and that any person may object on the grounds that the conditions for voluntary strike off do not apply. both its former name and the former address of its registered office, as well as the existing name of the company and the current address of its registered office, shall be stated in the advertisement.the former address, as well as the current address, of the company’s registered office, or.the former name of the company, as well as the existing name of the company, or.Where an application to be struck off the register is made within one year after the date on which the company has changed its name or its registered office (or both), then, as the case may be the company has obtained a letter of no objection from the Revenue within the last three months.the company has advertised in the prescribed from in one daily newspaper, in the prescribed form, of its intention to apply to be struck off the register to be published within 30 days before the date of the application in at least one daily newspaper circulating in the State.the company certifies to the Registrar that neither its assets nor its liabilities to exceed €150 and that it is not a party to any ongoing litigation.the company has delivered all outstanding returns to the Registrar.the company has passed a special resolution in the previous three months resolving to be struck off and resolving not to carry on business or incur liabilities until strike off.the circumstances relating to the company are such as to give the Registrar reasonable cause to believe that it has never carried on business or has ceased to carry on business.The power has been formalised in the 2014 Act,Ī company may apply to the Registrar (CRO) to be struck off the register if the following conditions are satisfied:
The CRO has a discretionary power to strike off a company, on the basis of a request by the directors.
The Act provided a statutory basis for certain practices which had previously been undertaken by the CRO, on an informal basis.Ī company can apply voluntarily, to be struck off the register. Fewer changes were made to the provisions regarding the restoration of companies. The 2014 Act amended the provisions for the striking off of companies. The most common ground for involuntary strike off, which has befallen almost 100,000 companies, is the failure to make one or more annual returns. There are a number of grounds upon which a company may be struck off involuntarily, for failures to comply with its legal obligations. Voluntary strike off is permissible in certain circumstances, in particular where the company has ceased to trade or never traded at all. On strike off, the company ceases to exist and its assets vest in a State authority. There are provisions for the voluntary and involuntary strike off of companies from the register of companies.
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