Removal from the trade register (radiation): sole traders and companies

The 2015 executive decree distinguishes three types of entry in the trade register: registration, amendment and removal. Removal ends the registration. After it, the trader or company is no longer a registered trader and its extract is no longer valid.

Removal is the last act of closing down, not the first. It assumes the business has stopped and the tax administration has been told. It does not wipe out tax or social security debts, and it does not end contracts still running.

The application is filed by the holder of the register entry or by the person in charge of closing the business. A representative can file with a power of attorney.

• Sole trader: in person, or through a representative.
• Dissolved company: the liquidator named in the dissolution deed.
• Company dissolved by its sole partner: the representative named in the decision.
• Heirs of a deceased trader: ask the office for the documents specific to this case.

1. 1

   Stop the business and set the date

   The last day of activity will be used everywhere: tax office, CNRC, CASNOS. For a company, the dissolution decision opens the liquidation.

2. 2

   Company: record the dissolution

   Notarial deed of dissolution, BOAL notice, then recording of the dissolution (company in liquidation) at the CNRC office.

3. 3

   Declare cessation to the tax office

   Within 10 days according to the DGI, with the closing balance sheet under the real regime. Ask for the document confirming that filing.

4. 4

   Company: close the liquidation

   The liquidator sells the assets, pays the debts and draws up the closing accounts. The close is recorded by deed and published in the BOAL.

5. 5

   Fill in the removal application

   Register number, reason, cessation date, list of attachments. Signed by the holder or the liquidator.

6. 6

   Pay and file at the office

   With the original extract, the tax document and, for a company, the deeds and BOAL notices. Keep proof of filing.

7. 7

   Collect the certificate and inform others

   Ask for a certificate of removal, then inform CASNOS, the CNAS if you had employees, the bank and your landlord or domiciliation provider.

The file is lodged at the local CNRC office that holds your register entry, usually the one for the wilaya (province) of your registered office or main establishment. We found no online removal procedure on Sidjilcom on the verification date: plan to file at the counter.

Once removal is done, ask for a certificate of removal: the bank, CASNOS and your partners may ask for it. Also end the contracts tied to the registered office (lease or domiciliation) according to their terms.

Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself.

We found no single deadline set for applying for removal. Apply as soon as the conditions are met: as long as the entry exists, the obligations attached to the register continue.

The deadline that drives things upstream is a tax one: according to the DGI (Directorate General of Taxes), the sale or cessation of a business must be declared to the tax office within 10 days. That filing gives you the tax document needed for removal.

• Applying for removal before declaring cessation to the tax office.
• For a company, applying for removal without recording the dissolution or closing the liquidation.
• Forgetting the BOAL notices (dissolution, then close of liquidation).
• Not returning the original extract, or not reporting its loss.
• Giving different cessation dates to the tax office and the CNRC.
• Believing that removal wipes out tax and social security debts.
• Leaving an inactive company registered for years, with no annual accounts or returns.
• Forgetting to inform CASNOS, the bank and the landlord or domiciliation provider.