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悠也 ⼩瀬
10 Oct 2025
民間セクター発展に関する決議「決議 No. 198/2025/QH15」について
Kobayashi Yusuke
10 Oct 2025
中国の最低賃金について（2025年10月時点）
塚田 涼太
9 Oct 2025
オンアライバルビザ（VOA : Visa on Arrival）での入国方法
清水 信太
9 Oct 2025
【ベトナム】労働許可証に関する新政令（政令第219/2025/ND-CP）の公
TAKEHEHIRO NAGAYAMA
9 Oct 2025
マレーシア 1985年食品規則（Food Regulations 1985）」の改正
松木 祐里香
3 Oct 2025
プノンペン国際空港が新空港「テチョ国際空港（KTI）」 に移転
松木 祐里香
3 Oct 2025
タイ、アルコール飲料規制法（Alcoholic Beverage Control Act）の改正
Toshio Yamada
2 Oct 2025
税負担の軽減に追い風：国内企業へのVAT優遇を最高裁が承認
北岡 光里
27 Sep 2025
インド最高裁 Hyatt 判決：固定場所PE認定の基準拡大と多国籍企業へ
北岡 光里
27 Sep 2025
第56回 GST 評議会（2025年9月）決定内容と在インド子会社への影響
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<p>バングラデシュの会社法では、会社の“休眠”状態を規定していません。ビジネス環境、会社の業績によって一時的に営業活動を休止する場合でも、会社として遵守しなければならない報告業務や、税務申告等が存在します。以下が、年間の必要なコンプライアンスとなります。</p> <p> </p> <h3>＜月次＞</h3> <ol> <li>VATの申告（VAT Return）</li> </ol> <p> </p> <h3>＜四半期＞</h3> <ol> <li>バングラデシュ中央銀行に対する投資報告（Foreign Direct Investment Return）</li> </ol> <p> </p> <h3>＜半期＞</h3> <ol> <li>源泉税申告（Withholding Tax Return）</li> <li>108申告に基づく申告（108 Return）</li> <li>108Aに基づく申告（108A Return）</li> </ol> <p> </p> <h3>＜年次＞</h3> <ol> <li>法定監査（Statutory Audit）</li> <li>税務申告（Tax Assessment）</li> <li>商業登記所に対する報告（RJSC Return）</li> <li>営業許可証（Trade License Renewal）</li> </ol> <p> </p> <p>休止する場合でも上記のようなコンプライアンスが発生するため、休止期間が長期に及ぶ場合には、会社を一度清算することも考慮に入れる必要があるかもしれません。</p> <p>会社の清算には最低でも6ヵ月程は、会社の新規設立は3ヵ月程かかります。<br /> また、有事（COVID-19等）の際は、各省庁の営業活動が制限されるため、会社清算の手続きがさらに長期に及ぶ可能性が高いです。</p> <p> </p> <p>この記事に対するご質問・その他バングラデシュに関する情報へのご質問等がございましたらお気軽にお問い合わせください。<br /> 最後までお読みいただきありがとうございました。</p>
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会社の休眠時に行わなければいけないこと.pdf
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