3 March 2014): Where an annual return of a company limited by guarantee is. Please visit the e-Registry for details of the e-submission service. The Registrar of Companies has no discretion on the amount of annual registration fees payable which is determined by reference to the time of delivery of the annual return in question. For details, please refer to Q13 (private company), Q22 (public company) and Q27 (guarantee company). to enlarge) and pinch close to zoom out (i.e. Safari On the View menu, select Make Text Bigger. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee. Company Annual Returns Filing in Kenya. The annual return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. As the name suggests, Hong Kong annual return is a return that holds the most updated company’s particulars of persons such as the directors, shareholders, company secretary etc. An annual return contains several pieces of information about a company. For example, a Form NR1 should be delivered for registration to report the change in the registered office address and a Form ND2B should be delivered for registration to report the change of residential addresses of directors. Special attention should be paid to the delivery of annual returns by post. 622) will be exempt from the delivery of annual returns, a company is still required to deliver an annual return for the year in which it declares itself to be dormant if the date on which the company becomes dormant falls after the 42nd day after the anniversary of its date of incorporation. While some popular browsers are included here, mention of a specific browser does not imply any endorsement or recommendation. The annual return contains the particulars of the company such as the address of the registered office, shareholders, directors, company secretary, etc. For examples on the date of delivery of annual returns, please see the answer to Q30 in "Accounts and Audit" under the thematic section on "New Companies Ordinance". the date your company incorporated the date you filed your last annual return or confirmation statement You can file your confirmation statement up to 14 days after the due date. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. There are 2 ways to file your annual returns, with financial statements and without financial statements. ROC return filing offers benefits beyond the mandated requirement. Include a cheque with your company number written on the back. For an existing guarantee company, the new requirements apply to the first financial year of the company that begins on or after the commencement date of the CO (i.e. Although a private company which becomes a dormant company under section 5 of the Companies Ordinance (Cap. To avoid paying higher registration fees, companies and their officers who wish to deliver documents to the Companies Registry in person are advised to deliver their annual returns by the preceding Friday. Substantially higher registration fees are payable for late delivery. On a smartphone or a tablet, you can simply pinch open on the screen to zoom in (i.e. Menu You may also change the text size from the menu. Pursuant to the Companies (Fees) (Amendment) Regulation 2020 which came into operation on 1 October 2020, the registration fees for annual returns delivered to the Companies Registry on time and within the concession period from 1 October 2020 to 30 September 2022 (both dates inclusive) has been waived for two years.In cases of late delivery of annual returns, waiver of fees is not applicable and companies are still required to pay the statutory higher registration fees calculated based on the date of delivery, even though the late annual returns are delivered within the concession period. The company must also submit the date of its annual general meeting (AGM) if it has held its AGM, as well as the company’s financial statements (if applicable). For a public company, its annual return will no longer be filed with reference to the date of Annual General Meeting ("AGM") as an AGM may be dispensed with under section 612 of the Companies Ordinance (Cap. The annual registration fee payable on delivery of an annual return of a public company is HK$140 if it is delivered within 42 days after the company's return date. Please also refer to Q10. Opera On the View menu, select Zoom. If the annual return is delivered for registration pursuant to the Predecessor Ordinance (i.e. For example, if a company prepares its financial statements up to 31 December every year, the accounting reference period is from the 1 January of a year to 31 December of the same year. You should use a Form NAR1. 622)). 3 March 2014) and all subsequent financial years (section 121(1)(b) of Schedule 11 to the CO). The annual registration fee payable on delivery of an annual return of a private company is HK$105 if it is delivered within 42 days after the most recent anniversary of the date of its incorporation. Yes. 622) ("CO"). The Govt, on 4th September 2018, announced GSTR 9 form which is an annual return for goods and services tax that will have to file by every taxpayer for the full year. Please also refer to Q4 if the due date falls on a Saturday which is not a public holiday. Yes. Registered users of the e-Registry can deliver annual returns electronically. 622)) are repealed upon commencement of the Companies Ordinance on 3 March 2014. to reduce) everything. Companies will be able to file their annual return DURING the three month period up to the end of their anniversary month. If you do not file the annual return, your company may be dissolved. The company and every responsible person of the company are liable to prosecution. 622), which requires the delivery of certified true copies of financial statements and the accompanying report of the auditors and report of the directors together with the annual return, only applies to public companies and guarantee companies. Moreover, if presentors choose to deliver an annual return by post but the Registrar has not received it, the form will not be regarded as having been delivered to the Registrar in satisfaction of the provision of the Companies Ordinance. The requirement is to deliver the annual return in respect of every financial year of the company instead of in each calendar year. They can also deposit documents and cheques in the Registry's Drop-in Box which is provided near the Information Counter on the Deck Floor, High Block of the Queensway Government Offices on Saturday (except public holidays). However, the SST process is only suitable for companies and close corporations where the director or member files the Annual Return him/herself. Different types of companies have different return date. To file your company's annual return you can: select the link in the email or text message reminder we send you, or. Accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. You are still required under the Companies Ordinance to deliver your annual return together with an annual registration fee to the Companies Registry for registration even if you have renewed your business registration. In cases of late delivery of annual returns, waiver of fees is not applicable and companies are still required to pay the statutory higher registration fees calculated based on the date of delivery, even though the late annual returns are delivered within the concession period. Companies and document presentors can always deliver documents including annual returns to the Companies Registry at 14th floor, Queensway Government Offices, 66 Queensway, Hong Kong by post or in person on or before the due dates. the Companies Ordinance (Cap. For more information, please click here. a director or company secretary) can file the annual return on ACRA’s online filing portal BizFile+. the Companies Ordinance (Cap. You must submit an annual return to Corporate Registry. You should deliver the annual return as early as possible within the prescribed 42-day period to avoid any delay that may be caused by unforeseen circumstances and the payment of a higher registration fee. company is incurring losses or making a profit. What Is an Annual Return Filing? An annual return costs: $12 (online) $40 (email or mail) File my annual return. For a guarantee company, its annual return will no longer be filed with reference to the date of Annual General Meeting ("AGM") as an AGM may be dispensed with under section 612 of the CO. Pursuant to sections 662(3) and (4)(b) of the CO, the annual return of a guarantee company is required to be delivered for registration (together with certified true copies of the relevant financial statements, directors' report and auditor's report) within 42 days after the company's return date, i.e. Ans: Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. Other ways to file By email: IC.corporationscanada.IC@canada.ca By mail: A private company should, except in the year of its incorporation, deliver an annual return in respect of every year within 42 days after the anniversary of the date of the company's incorporation. in this return. The return date for a public company is 6 months after the end of the company's accounting reference period. Sundays and public holidays are included when calculating the 42-day period. In the case of late delivery, substantially higher registration fees are payable. There is no change to the current penalty framework for ad hoc filings. An incomplete annual return will be returned to the company or the presentor. Its first annual return should be delivered for registration (together with certified true copies of the relevant financial statements, directors' report and auditor's report) within 42 days after the company's return date referred to in Q26. On Company Annual Returns in Kenya,Section 125 of the Companies Act stipulates that every company having a share capital shall, once at least in every year, make a return, and the said return shall be in the form and shall be made up to the date of the fourteenth day after the date of the annual general meeting. Please refer to Q12 (private company), Q21 (public company) and Q26 (guarantee company) for details. For example, if a company prepares its financial statements up to 31 December every year, the accounting reference period is from the 1 January of a year to 31 December of the same year. The form of annual return is separate for the normal taxpayer (GSTR-9) and composition taxpayer (GSTR-9A). If the company no longer carries on business, you may consider applying to the Registrar of Companies for deregistration under section 750 of the Companies Ordinance (Cap. If you need any information or assistance, please email us at crenq@cr.gov.hk or contact our Customer Services Division at 2867 1541. Alternatively, you can engage the services of a registered filing agent to do this on behalf of the company. 310) administered by the Business Registration Office of the Inland Revenue Department. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee. If an annual return is delivered by post, the annual return will not be regarded as having been delivered to the Registrar of Companies ("the Registrar") in satisfaction of the filing requirements if it has not been received by the Registrar within the prescribed time period. For example, if your corporation was incorporated under the CBCA on July 12, the annual return is due within 60 days of July 12 the next year and every year after that. If the financial year of a public company begins before the commencement date of the Companies Ordinance (Cap. Along with it the filing of an annual return with the Ministry of Corporate Affairs is … Finally, the filing of Annual Returns. Internet Explorer / Edge On the View menu, select Text Size, then Largest. The secretary/assistant secretary(ies) of the company as of the date of the Annual Return is/are: Name Address/Registered Office Principal Place of Business Occupation/Status 10. 2 crores though may not be required to get the accounts audited, but is required to file the Annual Return. Search for a federal corporation to find out if your annual return is due, if you're not sure. Substantially higher registration fees are payable if the annual return is not delivered within the prescribed 42 days time limit. For an existing public company, the new requirements apply to the first financial year of the company that begins on or after the commencement date of the CO (i.e. 9 months after the end of the company's accounting reference period. Firefox On the View menu, select Zoom, then Zoom In. as at the made up date of the return. As the name implies, an annual return must be made every calendar year (i.e. Under section 2 of Schedule 6 to the CO, a listed company is only required to provide the particulars of members who held 5% or more of the issued shares in any class of the company's shares as at the date of the return. the Companies Ordinance (Cap. Federal business and not-for-profit corporations can file their annual return online. This website may not fully comply with all web-accessibility requirements at all levels. An escalating scale of annual registration fee is introduced by the Companies (Fees) Regulation (Cap. Filing of annual return is a mandatory requirement for every Business, Company or Incorporated trustee, i.e. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee.). The annual registration fee payable on delivery of the annual return depends on the type of company. This annual filing date change will commence January 1, 2006. Then choose a percentage. 3 March 2014) and all subsequent financial years (section 121(1)(b) of Schedule 11 to the CO). When is Annual Return due? However, new companies may not file its return within the first 18 months of its incorporation, while for older companies, the annual return is due no later than 42 days after its Annual General Meeting. For examples on the date of delivery of annual returns, please see the answer to Q30 in "Accounts and Audit" under the thematic section on "New Companies Ordinance". File an annual return. 622K) will not apply. No. 622) or arranging for the company to be wound up under Part V of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap 32). What is Form GSTR-92. The return date for a guarantee company is 9 months after the end of the company's accounting reference period. With effect from 30 Apr 2021, ACRA will implement a revised 2-tier penalty framework for filing of annual return and annual declaration for all Singapore incorporated Companies, Variable Capital Companies and Limited Liability Partnerships. If you were due to file an annual return by 30 June 2016, you can download and fill … How to deregister a defunct solvent company? CAC FORMS AND DOCUMENTS REQUIRED FOR FILING ANNUAL RETURN The annual return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. Late filing of annual returns attracts a penalty for every year defaulted. What details will be included while filing form NAR1? Please refer to Q10. 622). No. the Companies Ordinance (Cap. The content of an Annual Return of a company having share capital include as follows: 622) (i.e. In filing the Annual Return, the completed form is submitted at the Companies Registry with the requisite fees before accepted for filing. Although there is no change in the information reported in the Schedule "Particulars of Member(s) of a Non-listed Company" since the last return, the particulars of members and their shareholdings must be stated in that Schedule. Business registration and its renewal are statutory requirements under the Business Registration Ordinance (Cap. Part 3 of Schedule 6 to the Companies Ordinance (Cap. The accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. No. annually). The procedure of ROC filing the annual return and annual accounts can be easily understood by the following process: Hold a Board Meeting to; Authorize the auditor for the preparation of financial statements as per Schedule III of the Companies Act, 2013. Under the Companies Act, all Singapore-incorporated companies are required to file annual returns with ACRA to ensure that the company’s information on ACRA’s register is up to date. 622K) will continue to apply. Annual Return Filing of a Company Titly Chatterjee, created on 20 May 2016 An Annual General Meeting is mandatory to be conducted by the Companies at the end of each financial year. The escalating fee scale is the same as the one applicable to a private company limited by shares and is as follows: The company's return date is 9 months after the end of the company's accounting reference period.Note : Pursuant to the Companies (Fees) (Amendment) Regulation 2020 which came into operation on 1 October 2020, the registration fees for annual returns delivered to the Companies Registry on time and within the concession period from 1 October 2020 to 30 September 2022 (both dates inclusive) has been waived for two years. The annual return signed by a director or by the manager or secretary of the company shall be lodged with the Suruhanjaya Syarikat Malaysia within one month after holding its AGM or in the case of a company keeping pursuant to its articles a branch register in any place outside Malaysia within two months after the annual general meeting. As in previous years, you will receive notification of your upcoming annual return filing requirement 60 days prior to the expiration of the previous return. You must deliver an annual return in respect of every financial year, to the Registrar for registration within 42 days after the company's return date according to section 662 of the Companies Ordinance (Cap. The prescribed time period for delivering an annual return and the escalating fee scale in the Companies (Fees) Regulation (Cap. Annual Returns must either be filed electronically on CIPC's website or on a CIPC Self-Service Terminal (SST). Gather a current list of officers and directors including: names; addresses; position titles Gather information. Shortcut If you browse on Companies Registry (CR) Homepage on a desktop computer, a modern web browser will allow you to hold down the Ctrl key (Command key on a Macintosh) and press the + or - key to increase or decrease the text size, and 0 to go back to the default size. Appointing Third Parties for the Granting of Loans, Complaints against Licensed Money Lenders, Local company and registered non-Hong Kong company, Schedule 1 of the Old Companies Ordinance, Standing Committee on Company Law Reform (Committee Members), Companies (Amendment) (No.2) Ordinance 2018, Study Report on History of Company Incorporation in Hong Kong, Hong Kong's Money Laundering and Terrorist Financing Risk Assessment Report, Integrated Companies Registry Information System (ICRIS), Electronic Search Services at the Cyber Search Centre, Third Party Software Interface with e-Registry, Third Party Software Interface Specification, Third Party Software Interface Testing Environment, e-Submission of Documents under Miscellaneous Ordinances, Anti-Money Laundering and Counter-Terrorist Financing, FATF Recommendations, Public Statements and Guidelines, Terrorist Financing and Financing of Proliferation of Weapons of Mass Destruction, Reporting Suspicious Transactions - Points to Note, Holding of General Meetings by Companies during the period of the Novel Coronavirus (COVID-19) Pandemic, Documents relating to Directors / Company Secretary, Documents relating to Share Capital / Shares, One-stop Notification of Change of Company Particulars, Registration of Charges and Their Discharge, Deregistration, Striking Off and Winding Up, Corporate Name of a Registered Non-Hong Kong Company, Disclosure of Company Name, Place of Incorporation and Members' Limited Liability, Abolition of Memorandum of Association and Matters relating to Company Articles, Disclosure of Company Name and Liability Status, Meetings, Resolutions and Company Records, Offences Relating to Contents of Auditor's Reports, Registration of Charges and their Discharge, Restricting Corporate Directorship in Private Companies, Transactions in relation to Share Capital, Types of companies under the Companies Ordinance and changes affecting companies limited by guarantee, Youtube [This link will pop up in a new window], Email [This link will pop up in a new window], Facebook [This link will pop up in a new window], Twitter [This link will pop up in a new window], Weibo [This link will pop up in a new window], Pursuant to the Companies (Fees) (Amendment) Regulation 2020 which came into operation on 1 October 2020, the registration fees for annual returns delivered to the Companies Registry, Annual registration fee for an annual return delivered under section 662(3) of the CO –, (a) if the annual return is delivered within 42 days after the company's return date, (b) if the annual return is delivered more than 42 days after but within 3 months after the company's return date, (c) if the annual return is delivered more than 3 months after but within 6 months after the company's return date, (d) if the annual return is delivered more than 6 months after but within 9 months after the company's return date, (e) if the annual return is delivered more than 9 months after the company's return date, Note : Pursuant to the Companies (Fees) (Amendment) Regulation 2020 which came into operation on 1 October 2020, the registration fees for annual returns delivered to the Companies Registry, Major Services > Major Fees under the Companies Ordinance, date on which the company becomes dormant, https://www.hkicpa.org.hk/app/hkicpa_app/practicedirectory/index.php, https://app1.hkicpa.org.hk/membership/list/members/index.php. 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