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首頁公司簡介業務範圍管理團隊聯營公司誠聘專才聯絡我們

黃龍德會計師事務所有限公司

Patrick Wong C.P.A. Limited

 

Delivery of Annual Returns

 

Every company is required to deliver annual returns to the Registrar of Companies for registration.

 

Private company must in respect of every year deliver an annual return in the specified form (Form NAR1) to the Registrar for registration within 42 days after the anniversary of the date of the company’s incorporation in that year.

 

However, the requirement to deliver annual return does not apply to a company that is a dormant company under section 5(1) of the Companies Ordinance.

 

Public company or a guarantee company must deliver an annual return (Form NAR1), in respect of every financial year, to the Registrar for registration within 42 days after the company’s return date pursuant the Companies Ordinance. The return date for a public company is 6 months after the end of the company’s accounting reference period, while the return date for a guarantee company is 9 months after the end of the company’s accounting reference period.

 

Accounting reference period is the period by reference to which the company’s annual financial statements are to be prepared.

 

Please note:- Substantially higher registration fees are payable for late delivery of annual returns.

 

The above information is for reference only and the laws of Hong Kong companies shall prevail. We are accepting no responsibility for any errors in the content above. For further details, please consult the professional advice.

 

The above information is for reference only and the laws of Hong Kong companies shall prevail. We are accepting no responsibility for any errors in the content above. For further details, please consult the professional advice.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

香港中環德輔道中141號中保集團大廈111101

電話 : (852) 3187 8200 傳真 : (852) 3187 8279 電郵 enquiries@pwcpa.com.hk