公司冬眠 In dormant

In principle, the company is dormant means it has no activities either in trading or in operational manner. However, the company still has to pay for the annual Business Registration Fee and other filing fee e.g. Annual Return etc. The bank confirmation charge could still be incurred as this related to last year's activity and, in principle, should be accrued in last year's account. But this amount is immaterial and not related to trade. Payments made out from bank for last year's expenditure are not OK. And, you still have to pay the BR fee for this year. Back to the basic, it is whether the company has carry out any activities in a period, trading in principle.

只係支付之前的核數費, 或是 Bank Confirmation 的charge, 不算是今年的營業運作開支的. 可以!

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