Section 302: Application to transfer incorporation
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
302. Application to transfer incorporation
(1) An application by a company for its removal from the register of
companies under section 301 shall be made in such form as the Registrar
may approve and shall be accompanied by—
(a) documentary evidence which satisfies the Registrar that sections 303 and 304 have been complied with;
(b) documentary evidence which satisfies the Registrar that the removal of the company from the register is not prevented by section 305;
(c) written notice from the Commissioner of Income Tax and the
Commissioner for Value Added Tax that there is no objection to
the company being removed from the register;
(d) documentary evidence which satisfies the Registrar that the
company is to be incorporated under the law in force in another
country; and
(e) such other document or information as may be required by the
Registrar may require.
[S. 302 amended by s. 3 (d) of Act 28 of 2004 w.e.f. 26 August 2004.]
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Questions this section answers
- Does the tax authorities' consent have to be filed before a company can move abroad?