as at the made up date of the return. Or you may click on the IE Settings icon, select Zoom, then choose a percentage or click Zoom In. 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". Once a company holds its AGM, it has 30 days to file an Annual Return (AR) with the Accounting and Corporate Regulatory Authority of Singapore (ACRA). 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. No. You can send in the annual return by post. 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. Alternatively, you can engage the services of a registered filing agent to do this on behalf of the company. Please also refer to Q4 if the due date falls on a Saturday which is not a public holiday. 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 Q21. It keeps your corporate information current with Alberta Corporate Registries and failing to do so could result in your corporation being struck from the register. It is the responsibility of the director(s) and company secretary of a company to observe the requirements of the Companies Ordinance to deliver annual returns and other statutory documents for registration within prescribed time periods. While some popular browsers are included here, mention of a specific browser does not imply any endorsement or recommendation. This annual filing date change will commence January 1, 2006. If you do not file the annual return, your company may be dissolved. 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. The content of an Annual Return of a company having share capital include as follows: Then choose a percentage. 2 crores though may not be required to get the accounts audited, but is required to file the Annual Return. Every company registered under the Companies Ordinance is required to comply with the requirements of the Companies Ordinance, including delivery of an annual return together with the requisite registration fee within the prescribed time period in each calendar year. It is mandatory for every registered business to file their annual returns with the Corporate Affairs Commission not later than 30 th June every year except the calendar year in which the business name is registered does not end by December.. in this return. There is no change to the current penalty framework for ad hoc filings. Annual registration fee is a statutory fee prescribed in the Companies (Fees) Regulation and is payable on delivery of the annual return. ROC return filing offers benefits beyond the mandated requirement. Particulars of the company and its officers as at the date of annual return should be stated in the annual return. Obligations in preparing and filing an annual return The annual return of a company is required to be made up in every year to a date which is not later than its Annual Return Date (ARD). Yes. As the name implies, an annual return must be made every calendar year (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 return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. 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). 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. Filing of annual return is a mandatory requirement for every Business, Company or Incorporated trustee, i.e. Procedures for Filing of Annual Returns in Nigeria. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. annually). Opera On the View menu, select Zoom. 622) ("CO"). 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. File an annual return. If you need any information or assistance, please email us at crenq@cr.gov.hk or contact our Customer Services Division at 2867 1541. Search for a federal corporation to find out if your annual return is due, if you're not sure. Endorsement Disclaimer CR does not endorse specific web browsers or recommend one browser over another. all entities registered by the Corporate Affairs Commission must file Annual Returns. The company and every responsible person of the company are liable to prosecution. The return date for a public company is 6 months after the end of the company's accounting reference period. A higher registration fee will be required if the annual return is delivered to the Registrar on the following Monday beyond the prescribed time period. Changes of the company particulars should be reported in the appropriate specified forms according to the relevant provisions of the Companies Ordinance. However, the SST process is only suitable for companies and close corporations where the director or member files the Annual Return him/herself. Finally, the filing of Annual Returns. Special attention should be paid to the delivery of annual returns by post. 3 March 2014) and all subsequent financial years (section 121(1)(b) of Schedule 11 to the CO). As the name implies, an annual return must be made every calendar year (i.e. 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. Part 3 of Schedule 6 to the Companies Ordinance (Cap. Under the Professional Accountants Ordinance (Chapter 50), only firms of certified public accountants (practising) or corporate practices registered with the Hong Kong Institute of Certified Public Accountants (the "Institute") or certified public accountants holding a valid practising certificate issued by the Institute are lawfully qualified to provide auditing services (for the purposes of the Hong Kong Companies Ordinance (Chapter 622)). 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". 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. 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. CAC FORMS AND DOCUMENTS REQUIRED FOR FILING ANNUAL RETURN The requirement is to deliver the annual return in respect of every financial year of the company instead of in each calendar year. 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. 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. There are 2 ways to file your annual returns, with financial statements and without financial statements. the Companies Ordinance (Cap. Gather a current list of officers and directors including: names; addresses; position titles Information for Persons of Different Races. The annual registration fee payable on delivery of the annual return depends on the type of company. 622)). annually). Step 1. The information you include in your annual return must be authorised by a company director, or by a solicitor, chartered accountant or by a person authorised to act on behalf of your company. 622) as sections 107(5) and (6) of the Predecessor Ordinance (i.e. 622). the Companies Ordinance (Cap. Company officers may face enforcement action for failing to file their company’s annual return. Safari On the View menu, select Make Text Bigger. The accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. 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. 622) (i.e. 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 appointed officer of your company (e.g. 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. 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. 9 months after the end of the company's accounting reference period. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. Different types of companies have different return date. 3 March 2014): Where an annual return of a company limited by guarantee is. 622)) under the transitional arrangements of the CO, the escalating scale of annual registration fee introduced by the Companies (Fees) Regulation (Cap. In other words, a person having an aggregate turnover less than Rs. Registered users of the e-Registry can deliver annual returns electronically. No. What are the contents of an annual return? (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee. Please also refer to Q10. 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 information on the annual return must reflect the corporation's situation on its anniversary date of each year of filing. If the annual return is delivered for registration pursuant to the Predecessor Ordinance (i.e. No. When is Annual Return due? 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. In the case of late delivery, substantially higher registration fees are payable. 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. Or you may click on the Menu icon and select + or - to make the text size bigger or smaller. 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. Substantially higher registration fees are payable if the annual return is not delivered within the prescribed 42 days time limit. No. 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. The prescribed time period for delivering an annual return and the escalating fee scale in the Companies (Fees) Regulation (Cap. 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). to enlarge) and pinch close to zoom out (i.e. 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. What details will be included while filing form NAR1? 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 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. A failure to hold an AGM would be in breach of section 175(4) of the Companies Act. Please also refer to Q3 if the due date falls on a Sunday or public holiday. on the return date, which has to be signed by the director or company secretary before submission. If the financial year of a public company begins before the commencement date of the Companies Ordinance (Cap. In filing the Annual Return, the completed form is submitted at the Companies Registry with the requisite fees before accepted for filing. This is the only way of informing the Commission that your company is still a going concern. Although a private company which becomes a dormant company under section 5 of the Companies Ordinance (Cap. 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