Annual Return

Annual Return

 

Section 622 provides that the annual return must be filed within the following period:

Sections applied	Company Type	Interval Required	Filing date
662(1),(2)	Private	Every calendar year *	within 42 days of the anniversary of incorporation date
662(3),(4)	Public	Every financial year	within 42 days of the return date, which is 6 months after the end of accounting reference period
662(3),(4)	Limited by guarantee	Every financial year	within 42 days of the return date, which is 9 months after the end of accounting reference period

* except for the year of incorporation

 

Filing fees

The normal filing fee for a private company, a company limited by guarantee (a guarantee company) and a public company is HK$105, HK$105, and HK140 respectively.

Late filing will result in prosecution and attract a late filing penalty, either singly or in combination. The late filing fees are listed below as per Schedule 1, Companies (Fees) Regulations (Cap 622K):

Annual return is delivered	Private company	Guarantee company	Public company
Within 42 days of return date	105	105	140
More than 42 days after but within 3 months of the return date	870	870	1200
More than 3 months after but within 6 months	1740	1740	2400
More than 6 months after but within 9 months	2610	2610	3600
More than 9 months after	3480	3480	4800

 

Contents

The annual return must comply with requirements under section 664.

 

Non-compliance

If section 662(1) or (3) is contravened, the company, and every responsible person of the company, commits an offence, and each is liable to a fine at leval 5 (HK$50,000) and, in the case of a continuing offence, to a further fine of HK$1,000 for each day during which the office continues.

 

Exemption

A dormant company, as defined under section 5(1), is exempt from the requirement to file an annual return to the Companies Registry.