Q:
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How many types of annual return forms for Hong Kong companies?
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A:
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According to the official website of the Hong Kong Companies Registry, the annual returns of all companies in Hong Kong are divided into three categories: private companies, public companies and companies limited by guarantee.
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Q:
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Is there a time limit for submitting annual returns every year?
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A:
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Yes. According to section 662 of Cap. 622, the annual return must be submitted within 42 days after the date which the return is made up. Companies that do not submit the form in time will be required to pay a higher registration fee.
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Q:
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Can the date, which the Return is made up, be chosen at will?
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A:
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No. According to the Companies Ordinance:
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For private company, the date should be the date of incorporation. For example, if the company is incorporated on May 26, the date should be May 26 each year.
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For public companies, the date should be within six months after the accounting reference period. For example, if the company's year end date is 30th June of each year, the date should be between July 1 and December 31 of each year.
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For company limited by guarantee, the date should be within nine months after the accounting reference period. For example, if the company's year end date is June 30 of each year, the date should be between 1st July of this year and 31st March of the following year.
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Q:
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What if the director needs to sign the annual return when he/she is in another place and cannot submit the form in time?
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A:
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The seventh page of the annual declaration form indicates that one of the company's directors and company secretary can sign and submit the form.
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Q:
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Any other documents should be attached when submitting the annual return?
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A:
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According to section 430 of the Hong Kong Companies Ordinance, public companies and companies limited by guarantee are required to submit financial statements, directors’ report, and auditor’s report on these financial statements. These accompanying documents must be certified by one company’s directors or company secretary that they are true copies.
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FAQ
