Company Maintenance - Major government Annual Reporting
Annual Return
Every HK limited company have to file the annual return with Companies Registry and renew Business Registration Certificate with Inland Revenue every year.
Annual return is a report notify CR updated information and company structure. For company limited by shares, the annual return date is the anniversary of the date of incorporation. It is the duty of directors to ensure the annual return accurately reflects the affairs of the company as at the date of return.
Whether the company structure has changed or not during the year, it is required to file the Annual Return with latest company structure within 42 days from the anniversary date. And the annual return must be signed by director or secretary of company and to be filed with Companies Registry with standard government fee. For any late filing, there will be government penalty imposed to the company.
Business Registration
For Business Registration Certificate, business operators may select for issue of the certificates that are valid for 1 year or 3 years.
To renew the Business Registration Certificate, business registration fee should be paid to IRD within 30 days from the anniversary date in order to obtain the updated Certificate.
The Business Registration fee amount may be adjusted by the HK Government in different financial year and it should be renewed on time to avoid any penalty.
In case the company has branch business registration, please be aware to renew the Business Registration Certificate for branch on time as well.
PTR & ER
In Hong Kong, there are Profit Tax Return and Employer’s Return related to every corporate.
The 1st profit tax return will be issued to the company within 18 months after incorporation date and it is required arrange filing annually after the financial year ended. And the company should prepare the audited financial statement and other supporting documents submit to IRD together.
Regarding Employer’s Return, it is for the employer’s report the employee’s income and related to individual tax return. Whether the company have their employees or not, the employer’s return should be filed with IRD.
In general, employer’s return will be delivering to the company by IRD on 1st working day on April every year and the company should report the return within 1 month from the issue date.
[Hong Kong] Significant Controllers Registers (SCR) >>
[Hong Kong] General Statutory Filing Requirement >>
We are regularly holding webinars. To make the dream of starting your overseas business come true with us.
Hong Kong Bank Acount ope
Premiatnc
Related Posts
한국 VC의 해외 펀드 구조 변화, 왜 싱가포르가 다시 주목받고 있을까
최근 몇 년간 한국 벤처투자 시장은 빠르게 성장했지만, 해외 투자 및 글로벌 자본 유치 과정에서는 여전히 투자 구조 수립과 규제 대응 측면의 현실적인 과제가 존재합니다. 특히 해외 펀드 결성이나 크로스보더 투자 구조를 검토할 때 운용사(GP)들은 각 국가의 규제 환경, 세무 구조, 그리고 향후 투자 회수 방식까지 동시에 고려해야 하는 상황에 놓이고 있습니다.
베트남 IT 개발 아웃소싱, 리스크를 줄이려면?
베트남 IT 아웃소싱은 비용 효율성과 우수한 개발 인력을 동시에 확보할 수 있는 전략으로, 최근 한국 기업을 포함한 글로벌 기업들 사이에서 빠르게 확산되고 있습니다. 인건비 부담이 높은 국가들과 달리, 베트남은 합리적인 개발 비용과 안정적인 IT 인력 공급 구조를 갖추고 있어 웹·모바일 개발, 소프트웨어 구축, 시스템 유지보수 등 다양한 분야에서 경쟁력을 인정받고 있습니다.
홍콩 비자 종류 총정리 (New 2026)
홍콩은 아시아 금융, 비즈니스 허브로서 전 세계 인재와 투자자를 끌어들이고 있습니다. 홍콩에서 합법적으로 근무 및 거주하기 위해서는 반드시 적격한 비자를 취득해야 합니다. 본 글에서는 홍콩에서 신청 가능한 비자 종류와 조건에 대해 안내 드리겠습니다.
비즈니스 / 컨설팅 문의하기
비즈니스 / 컨설팅 문의하기