Hong Kong Company Formation &
Hong Kong Company Registration
Ongoing Regulatory Obligations
After your Hong Kong company is incorporated, you will have ongoing
regulatory obligations. The followings are major ongoing obligations
required by law for a limited company in Hong Kong. They only serve as a
guideline and the list below is not a conclusive list.
Annual Return of Your Hong Kong Company
Annual return is required to be filed to the Hong Kong Companies Registry
within 42 days after the date of anniversary of incorporation, and then each
year thereafter. Government filing fee is HK$105.
Hong Kong Business Registration Certificate
Business registration fee has to be paid to the Hong Kong Inland Revenue
Department within 30 days after the date of anniversary of incorporation,
and then each year thereafter. Government fee is HK$2,600.
Profit Tax Return
Generally, a newly incorporated business will receive its first Profit Tax
Return about 18 months after the date of incorporation. Then, the annual
exercise to issue Profit Tax Returns in bulk takes place on the first
working day of April each year. It is the practice of the Hong Kong Inland
Revenue Department not to call for the annual submission of Profit Tax
Return in instances where trade or business carried on does not give rise to
assessable profits or where it has not commenced or has ceased and not
recommenced. However, upon receipt of a Profit Tax Return which may be
issued from time to time in the course of reviewing their future tax
potential, the requirement to lodge the return form must still be complied
Profit Tax Return should be filed within one month from the date of issue.
Employer's return is the filing of payroll information to the Hong Kong
Inland Revenue Department for the reconciliation of the salaries tax return
filed by each employee. If an employer's return is sent to you, you are
required to file it before 30 April of every year.
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