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
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