Location:Home > Hong Kong Company > Hong Kong Company Annual Return
Hong Kong Company Annual Return
Information provider:zanya consultants    Updated:2016/10/10    Website:www.companyformation86.com

Under the laws of Hong Kong, an incorporated Hong Kong company is required to conduct annual return on the anniversary date of incorporation of the company with both the Hong Kong Companies Registry (company registration authority) and Inland Revenue Department (tax authority).in order to maintain the status of legally operated.


(1)Filing of Annual Return with Companies Registry


A private limited company set up in Hong kong is required to file an Annual Return signed by a director, company secretary, manager or authorized representative with the Companies Registry. However, a private company which is deemed to be a dormant company (i.e. a company that has no relevant accounting transactions during a financial year) under the Companies Ordinance is exempt from filing annual returns.


The Annual Return must be filed once in every calendar year (except in the year of its


incorporation)within 42 days of the anniversary of the company’s incorporation date.Even though there is not any information contained in the last return has changed, the annual return is still a must.


Coverage of Annual Return for Hong Kong Company:

(A) Delivery of annual return to government on behalf of Clients;
(B) Renewal of the business registration certificate (BR);
(C) Reappointment of authorized company secretary
(D) Renewal of the registered office address


Consequences of Non-filing or Filing Late for Hong Kong Company:


Delivery date of annual return

Fines (HKD$)

More than 42 days but within 3 months after the anniversary of incorporation


More than 3 months but within 6 months after the anniversary of incorporation


More than 6 months but within 9 months after the anniversary of incorporation


More than 9 months after the anniversary of incorporation












(2)Filing of Annual Tax Return with Inland Revenue Department (tax authority)


As per Hong Kong company law, every company formed in Hong Kong, must file a Tax Teturn (in Hong Kong it’s called Profits Tax Return) along with its audited accounts on an annual basis with the Inland Revenue Department of Hong Kong.


Inland Revenue Department issues Tax Return filing notifications to companies on the 1st of April every year. For the newly incorporated companies, the notification is generally sent on the 18th month of the incorporation date. Companies must file their Tax Return within one month from the date of notification. If a company choose to have its accounting year ended on 31 March, it is required to have its financial statements audited and the profits tax return filed with the Inland Revenue Department (Hong Kong Tax Authority) on or before 15 November the same year.


Late filing of Profits Tax Return will initially result in a fine of HKD1,200 and further delay may result in court proceeding and extra fines.


When filing the Tax Return, the following supporitng documents must also be attached:


(A).A certified copy of the company’s balance sheet, auditor’s report and Profit & Loss Account relating to the basis period

(B).A tax computation indicating how the amount of assessable of profits (or adjusted losses) has been arrived at

(c).The prescribed ‘Supplementary Form’ which contains most particulars like tax data and financial data etc.


For further information or assistance, please feel free to contact us


Tel: (86.20); 37887606         Mobile: 13928789801 (You can inquire in English)

Fax: (86.20);37887609         E-mail: 2291837655@qq.com

 Wechat:563491716             Skype: zanyaco                  

QQ: 1502027480                   Website: http://www. companyformation86.com

Address: Room 1001, No.621, Tianhe Road, Tianhe District, Guangzhou, China

Zanya Consultants

Tel: (86 20) 37887606

Mobile: (86) 13928789801



Email: 2291837655@qq.com

Add:Rm1703, KB.Digital Plaza,Shi p

ai xi Rd,No.8,Tianhe District,GZ



China Office Tel: +86(20)37887606    Fax: +86(20)37887609      Wechat:563491716
Website:www.companyformation86.com      Email:2291837655@qq.com
All Rights Reserved © Zanya Int’L Consulting Limited