✔ 最佳答案
You need to prepare:
1. A board minutes to approve the transfer of shares and the resignation and appointment of director(s).
2. Instrument of transfer and bought and sold note for the share transfer. The documents should be stamped at Stamp Office.
3. Form D2A (Notification of Change of Director) and file to CR. Resignation of director is required to prepare if M&A has mentioned.
It is not necessary to inform IRD for the change of director at this moment. However, you are required to inform IRD at the time of the submission of Profits Tax Return.