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, company secretary, etc. as at the made up date of the return.
If a company fails to comply with the requirements of the Companies Ordinance, the company and every responsible person of the company, including every director, company secretary and manager of the company, are liable to prosecution and, if convicted, default fines.
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.
The annual registration fee payable on delivery of the annual return is HK$105.
A local private company should, except in the year of its incorporation, deliver its annual return for registration in respect of every year within 42 days after the anniversary of its date of incorporation.
|Delivery Date||Fines (HK$)|
|More than 42 days but within 3 months after the anniversary of incorporation||870|
|More than 3 months but within 6 months after the anniversary of incorporation||1,740|
|More than 6 months but within 9 months after the anniversary of incorporation||2,610|
|More than 9 months after the anniversary of incorporation||3,480|