Major Government Reports - Hong Kong Corporation
Company Annual Report (Annual Return) | Business Registration Certificate Renewal (Business Registration) | Corporate Income Tax Report (Profit Tax Return) | Report of Employee Registration (Employer’s Return) | |
When | Within 42 days from the Anniversary date of every year | Every year start from incorporation date | 1st -Within 18 months after incorporation date Reported annually after the financial year ended | From 1st day of April every year Return report within 1 month |
Government Charges / Income tax rate | •Within 42 days-HKD 105 •42 days-3 months-HKD 870 •3-6 months-HKD 1,740 •6~9 months-HKD 2,610 •After 9 months-HKD 3,480 | •HKD250 (subject to Government) •HKD 300 for late penalty | •Initial HKD 2 million – 8.25%, and 16.5% for remaining •Offshore company possible to apply for a corporate tax exemption and a fee for applying for a corporate tax exemption for accounting firms | No government tax |
Documents required | Form NAR1 | Business Registration | Financial statements and supporting documents for the year CPA Audit Report | B.I.R 56A / I.R.56B |
Corresponding institution | Companies Registry (CR) | Inland Revenue Department (IRD) | Inland Revenue Department (IRD) | Inland Revenue Department (IRD) |
Notice | •Penalties for not reporting on time •Subsequent summons to court for further reporting •Fines up to HKD 50,000 | •Penalties for not reporting on time •Subsequent summons to court for further reporting | •If not reported within the deadline, an additional tax •Subsequent summons to court for further reporting •Subsequent court summons and bank assets freeze | •Penalties for not reporting on time •Subsequent summons to court for further reporting •Fines up to HKD 10,000 |
Annual Return – Form NAR1 (Companies Registry)
- Within 42 days from the Anniversary date of every year
- Within 42 days – HKD 105
(waived fee from 1 Oct 2020 to 30 Sep 2022,
the fee waiver will not apply to late delivery of annual returns)
- Penalties for not reporting on time
- Subsequent summons to court for further reporting
- Fines up to HKD 50,000
To notify Companies Registry
- Company Name
- Company Number
- Registered Office Address
- Shareholder’s particular with shareholding
- Director’s particular
- Company Secretary’s particular
To notify Companies Registry once change of company’s particular, the following common type but not limited to:
- Change of Director(s) / Company Secretary particular
- Change of Registered Office Address
- Change of Name of Company
- Resignation / Appointment of Director(s) or Company Secretary
- Allotment of Shares
Premiatnc
Related Posts
싱가포르 홀딩스, 왜 2026년에도 여전히 현실적인 선택으로 평가될까
2026년 현재 싱가포르에서는 단순 절세 목적의 복잡한 투자 구조보다 “실제 운영 가능한 구조”가 훨씬 중요해지고 있습니다.
특히 최근 글로벌 규제 및 은행 심사가 강화되면서, 많은 기업들은 VCC 자체보다 “현재 단계에서 실제 운영 가능한 구조”를 우선 검토하는 흐름을 보이고 있습니다.
베트남 외식업 창업 A to Z: 한국 기업이 반드시 알아야 할 실무 포인트
베트남 외식업 창업을 준비하는 한국 기업을 위한 실무 가이드. 법인 설립, 위생·소방·주류 허가, 상권 분석, 초기 비용, 마케팅 전략과 주요 리스크까지 한눈에 정리합니다. 본문에서 실무 포인트를 확인하세요.
홍콩 법인 회사간사역 변경, 왜 단순한 서비스 교체 이상의 법적 절차일까요?
홍콩 법인의 회사 간사역(Company Secretary) 은 홍콩법인 구성에 필수적인 요소입니다. 회사 간사는 법인에 대한 법정 서류뿐만 아니라 정부와 보고사항을 책임지고 이행하는 주체입니다. 회사의 사업을 이해하고 운영 시, 현지 유관 법규 및 조례를 준수하고 있는지 등을 확인하고 등기이사 등 경영진에게 조언하는 역할을 수행합니다.
비즈니스 / 컨설팅 문의하기
비즈니스 / 컨설팅 문의하기