会社清算人の選任の要件
→ 任意清算の場合の清算人には、特別な要件はございません。
清算後の会社書類の保管場所
→ 会社清算後の書類の保管場所については、会社法上明確な規定がございません。
ただし、会社法339条には、清算から3年後に、清算人が保管している会社清算時の書類は破棄可能とされています。
また税法によると、6年間は税務署が遡及して調査できることになっており、指摘事項が発生した場合の責務は、
当該事業年度の取締役になります。
上記より、保管場所という意味で、場所（バングラデシュ国内、海外等）は明確ではありませんが、
会社清算人もしくは取締役のいずれかが保管されているのが宜しいかと存じます。
清算後の指摘（主に税務）に関する責任範囲（株主及び取締役）とその遡及期間
→ 上述の通り、税法では6年間遡及し調査される可能性があります。
また取締役がその責務を負うことになります。
（実際は、会社清算後に税務番号をキャンセルするため、後に指摘されているケースは確認できません。）
清算前のローンの承認要否
→ 会社の任意清算自体は、ローンの承認なしでも進められると考えておりますが、
会社清算後に、残余財産を本国に送金する際、通常よりも時間を要することがリスクとして挙げられます。
Question- The criteria to become a liquidator for voluntary winding up as per Companies Act?
Answer:
A liquidator career does not require a degree. However, you must seek a person who works with the liquidation and to ensure that he understands all the aspects of doing a liquidation.
Question- Where can company keep the company related documents? And, how long they have to keep it?
Answer:
As per section 181 of Companies Act, 1994, Company should keep the related documents to the registered address of the company.
The books of Account of every company relating to a period of not less than twelve years immediately preceding the current year together with vouchers relevant to any entry in such books of account shall be preserved in good order.
As per section 339 of Companies Act, 1994, during Winding up, in the final Extra Ordinary Meeting, a special resolution will be passed relating to the disposal of the books and paper of the company. It should be stored the Company’s books and documents not more than 3 years.After 3 years from the liquidation of the company, no responsibility shall remain on the company, liquidator or any other person to whom the custody of the documents has been kept. So, Documents should be kept on the custody of liquidator or any person that company will assign for 3 years after liquidation (For voluntary Winding Up).
Question- If Company is gotten some accusation after liquidation, who is responsible for that? And, how long such person has to take account into as his/her liability?
Answer:
Tax Issue:
As per section 100 of Income Tax ordinance, if the Income tax of any income of any income year cannot be recovered, every person who was director in the company during the relevant income year, will be jointly and severally liable to pay the said tax.
Liability:
At the time winding up, it should be mentioned in declaration of Directors that it will be able to pay its debt in full within such period not exceeding Three years from the commencement of the winding up.As per section 339, the liability and no claim will exist after three years regarding the documents.
Except above, there has no other specific time bounding for taking the liability after the winding up.
Question- Do they need to get approval for the past loan which has not yet received approval from Bangladesh Bank? Or, can they remit back after winding up with the rest of company money?
Answer:
Yes. It needs to inform Bangladesh Bank for the past loan also. Because without the approval of Bangladesh Bank, the company cannot remit back the loan amount through Authorized Dealer (Commercial Bank of Ceylon).Even after winding up, to remit the rest loan amount with interest, it should be informed Bangladesh Bank.
So, Bangladesh Bank Approval is needed anyhow.