You should deliver in respect of every year an annual return in the specified form (Form NAR1) for registration. The annual return contains 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.
A local private company must in respect of every year deliver its annual return to the Registrar of Companies for registration within 42 days after the anniversary of the date of the company's incorporation in that year (the prescribed time period).
If you are not sure when your annual return is due for delivery, 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 responsible officer are liable to prosecution.
- The Registrar of Companies does not have power to extend the statutory time limit for the delivery of annual return.
- If the due date for delivering the annual return falls on a Saturday, the deadline for delivering the return will remain unchanged.
In Hard Copy Form
Deliver the annual return with the correct annual registration fee either by post or in person to :
Companies Registry
14 th 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".
In Electronic Form
Deliver the annual return with correct annual registration fee electronically through our 24-hour portal "e-Services Portal". Please visit e-Services Portal for details.
Notes:
- A substantially higher registration fee ranging from HK$870 to HK$3,480 will be payable for the late delivery of an annual return of a local private company.
- The Registrar of Companies does not have power to waive the higher registration fees prescribed in the Companies (Fees) Regulation (Cap. 622K).
In Hard Copy Form
Download the bilingual specified form - Form NAR1
Complete the annual return in either English or Chinese
Print and sign the annual return by a director or the company 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 accompanied by the correct fee will be considered as unsatisfactory documents which will be rejected by the Companies Registry. The documents will not be regarded as having been delivered to the Registrar of Companies in satisfaction of the provisions of the Companies Ordinance. The annual registration fee payable will be calculated according to the date of re-delivery of the annual return and this may result in a higher fee being payable.
If the annual return is delivered by post, the annual return will not be regarded as having been delivered to the Registrar of Companies in satisfaction of the filing requirements if it has not been received by the Registrar.
You should deliver other forms reporting changes of information relating to directors, company 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).
In Electronic Form
Please visit our 24-hour portal "e-Services Portal" for details.
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 to the Registrar of Companies for registration within the prescribed time period as early as possible.
Companies have to pay higher registration fees for late delivery of Annual Returns for registration. For a local private company, 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 company's return date 870 more than 3 months after but within 6 months after the company's return date 1,740 more than 6 months after but within 9 months after the company's return date 2,610 more than 9 months after the company's return date 3,480
Note: The company' s return date is the anniversary of the date of the company' s incorporation in a year.In addition, according to section 662 of the Companies Ordinance, if a company fails to comply with the provision, the company and every responsible person of the company are liable to prosecution and, if convicted, default fines. The maximum penalty is HK$50,000 for each breach and, in the case of a continuing offence, a daily default fine of HK$1,000.
Please refer to the following information pamphlets for details relating to the delivery of Annual Returns:
Annual Return of a Local Private Company (pdf Format)
Annual Return e-Reminder Service (pdf Format)
Delivery of Documents in Hard Copy Form to Companies Registry for Registration (pdf Format)
Price Guide to Main Services (pdf Format)