* 

What to File?

* 

When to File?

* 

Where to File?

* 

How Much to Pay?

* 

Simple Steps for Preparing an Annual Return

* 

Complying with Your Obligation to file Annual Return

* 

Consequences of Non-filing or Filing Late

* 

Other Related Information

* 

Annual Return Filing Calculator

* 

Annual Return e-Alert

What to File?

* 

An annual return is a return, in a specified form, containing the particulars of the company such as the address of the registered office, shareholders, directors, secretary, etc. as at the made up date of the return.

* 

Sections 107 and 109 of the Companies Ordinance require a local private company having a share capital to make an annual return once in every year in the specified form and forward it to the Registrar of Companies:

  • Form AR1

  • Form AR3

    (Form AR3 cannot be used for filing the first annual return of the company and can be used only where there has been no change of particulars since the made up date of the last full annual return in Form AR1)

Top

When to File?

* 

A local private company having a share capital should forward its annual return to the Registrar of Companies within 42 days of the company's anniversary of incorporation.

* 

If you are not sure when your annual return is due for filing, you may use the Annual Return Filing Calculator to calculate the due date.

Remember:

It is a criminal offence to fail to deliver the annual return within the prescribed time period. On default, the company and every officer shall be liable to prosecution.

Top

Where to File?

* 

Deliver the annual return with the correct annual registration fee either by post or in person to :

Companies Registry
14th floor, Queensway Government Offices,
66 Queensway, Hong Kong

Notes:

  • Please refer to the Service hours of the Companies Registry

  • Cheque should be made payable to the "Companies Registry".

Top

How Much to Pay?

For a local private company having a share capital, an annual registration fee of HK$ 105 is payable if the annual return is delivered within 42 days after the most recent anniversary of incorporation of the company.

(Note: A substantially higher registration fee ranging from HK$870 to HK$3,480 will be payable for the late filing of an annual return of a local private company having a share capital.)

Top

Simple Steps for Preparing an Annual Return

* 

Download the bilingual specified form - Form AR1 or Form AR3

* 

Complete the annual return in either English or Chinese

* 

Print and sign the annual return by a director or the secretary

* 

Deliver the annual return with the correct registration fee by post or in person

Remember:
  • Annual returns which have not been properly signed or not submitted with the correct fee will be rejected and returned to the presentor. The registration fee payable will be calculated according to the re-submission date of the annual return and this may result in a higher fee being payable.

  • You should file other forms reporting changes of information relating to directors, secretary, etc if you have not yet done so. For details of the general filing requirements, please refer to the information pamphlet 'Filing Requirements of a Local Limited Company after Incorporation' (pdf Format).

Top

Complying with Your Obligation to file Annual Return

It is the responsibility and obligation of a company and its officers to observe and comply with the filing requirements under the relevant provisions of the Companies Ordinance. You should make arrangements to deliver the annual return for filing within the prescribed time period as soon as possible.

Top

Consequences of Non-filing or Filing Late

* 

Companies have to pay higher registration fees for filing Annual Returns late. For a local private company having a share capital, the registration fee payable for the late delivery of an Annual Return is:

If the Annual Return is delivered:HK$
  • more than 42 days after but within 3 months after the anniversary of incorporation870
  • more than 3 months after but within 6 months after the anniversary of incorporation1,740
  • more than 6 months after but within 9 months after the anniversary of incorporation2,610
  • more than 9 months after the anniversary of incorporation3,480

     

    * 

    In addition, companies which fail to file annual returns or file annual returns late are liable to prosecution and, if convicted, pay the fines imposed by the court. The maximum level of fine for a company which failed to comply with the requirements for completing and filing annual return is a fixed penalty of HK$50,000 and a daily default fine of HK$700.

    Top

    Other Related Information

    Please refer to the following information pamphlets for details relating to the filing of Annual Returns:

    Filing of Annual Return by a Local Limited Company (pdf Format)

    Information on Presenting Documents to the Companies Registry (pdf Format)

    Price Guide to Main Services (pdf Format)

     

    Frequently Asked Questions

    Compliance

    Filing documents by local companies - Annual Return

    Document Submission

    Specified Forms

    You need to use Adobe Acrobat Reader 5.0 or above Get Acrobat Reader to view or download the documents in pdf format.