I'm liquidating the company — can I close it without a tax clearance?

Administratively closing or liquidating a company (cancelling the licence with the licensing authority) is a completely separate step from deregistering for Corporate Tax and VAT with the authority. A final tax return covering the period up to the actual cessation date must be filed, and any dues settled, before tax deregistration is actually completed.

Companies that close without this step can be surprised by penalties and interest that accumulated on the company's name (or even the owner's, in certain cases) years after they assumed the file was closed. RASEEKH manages the tax liquidation fully in parallel with the administrative steps, not after them.