Which closing route applies to your company?
Deregistration, voluntary liquidation, insolvent liquidation and business rescue are four different things with four different forms, fees and consequences. Answer six questions and see which one fits, what CIPC charges and what starts running the day you file. No account, nothing is saved.
What happens next
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The four routes side by side
| Route | Form | CIPC fee | When it fits |
|---|---|---|---|
| Voluntary deregistration | Written request, section 82(3)(b)(ii) | No fee listed | Stopped trading, no assets, nothing for a liquidator to distribute |
| Solvent voluntary winding-up | CoR40.1 with the special resolution | R250 | Every creditor can be paid in full |
| Insolvent voluntary winding-up | CM26 with a CM100 statement of affairs | R80 | The company cannot pay its debts and cannot be saved |
| Business rescue | CoR123.1 with the board resolution | No fee for the resolution | Financially distressed but a reasonable prospect of rescue |
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Guidance only, from the Companies Act 71 of 2008 sections 79 to 83 and 128 to 151, the Companies Regulations 2011, and CIPC’s published forms and fees as at September 2026. An insolvent company should take advice from an attorney or a licensed insolvency practitioner before filing anything, because the wrong filing can expose directors personally. Information, not legal advice.