Dear K.Bruno,
Depend the how you agree with the buyer.
There are many steps.
If you sell the company including all assets, the new owner will take the company identity , name , registration number , asset and new investor will carry on the business as normal. Just the name of the director and shareholder change. Then the transaction will promised between old shareholder and new shareholder for the payment transaction, just like selling shares.
If you will close the company with the government , meaning that the new owner will create another company, they will just buy the asset of the company.
There are tax to be paid as following
- VAT of Fixed asset
- Corporate tax to be paid base on net profit
- Audit fee