622) or arranging for the company to be wound up under Part V of the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap 32). For a public company registered under the CO, the new requirements apply in respect of the filing of the first and subsequent annual returns of the company. 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. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. 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. Yes. 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. Filing of annual returns is one of the proofs that such company is still actively in operation and still engaging in business activities or otherwise. 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 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. Annual registration fee is a statutory fee prescribed in the Companies (Fees) Regulation and is payable on delivery of the annual return. Search for a federal corporation to find out if your annual return is due, if you're not sure. Menu You may also change the text size from the menu. 622) (i.e. The content of an Annual Return of a company having share capital include as follows: 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 annual return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. Safari On the View menu, select Make Text Bigger. 622K) will continue to apply. For a guarantee company registered under the CO, the new requirements apply in respect of the filing of the first and subsequent annual returns of the company. 3 March 2014) and all subsequent financial years (section 121(1)(b) of Schedule 11 to the CO). )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. An incomplete annual return will be returned to the company or the presentor. Information for Persons of Different Races. The Registrar of Companies may consider taking strike-off action in appropriate cases. The return date for a guarantee company is 9 months after the end of the company's accounting reference period. 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. This website may not fully comply with all web-accessibility requirements at all levels. 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. Please refer to Q12 (private company), Q21 (public company) and Q26 (guarantee company) for details. company is incurring losses or making a profit. Alternatively, you can engage the services of a registered filing agent to do this on behalf of the company. An Annual Return in the form of a certificate of no change can no longer be delivered for registration under the Companies Ordinance (Cap. File an annual return. This is the only way of informing the Commission that your company is still a going concern. the Companies Ordinance (Cap. 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. The return date for a public company is 6 months after the end of the company's accounting reference period. 622) ("CO"). 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. The company and every responsible person of the company are liable to prosecution. ROC return filing offers benefits beyond the mandated requirement. 622) as sections 107(5) and (6) of the Predecessor Ordinance (i.e. 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). a director or company secretary) can file the annual return on ACRA’s online filing portal BizFile+. in this return. 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. 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. If you need any information or assistance, please email us at crenq@cr.gov.hk or contact our Customer Services Division at 2867 1541. 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. 622K) will not apply. Companies will be able to file their annual return DURING the three month period up to the end of their anniversary month. For more information, please click here. The form of annual return is separate for the normal taxpayer (GSTR-9) and composition taxpayer (GSTR-9A). (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee. Part 3 of Schedule 6 to the Companies Ordinance (Cap. Private companies (other than those which have declared dormant and delivered the relevant special resolutions to the Companies Registry under section 5 of the Companies Ordinance) are required to deliver annual returns within 42 days after the anniversary of the date of incorporation of the company for registration. As the name implies, an annual return must be made every calendar year (i.e. Please also refer to Q10. Gather information. Different types of companies have different return date. Other ways to file By email: IC.corporationscanada.IC@canada.ca By mail: 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. 622). 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. 622) (i.e. Yes. The accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. Or you may click on the Menu icon and select + or - to make the text size bigger or smaller. 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. Gather a current list of officers and directors including: names; addresses; position titles Please refer to Q12 (private company), Q21 (public company) and Q26 (guarantee company) for details. A private company which has ceased to be dormant will be required to deliver an annual return for the year in which it ceased to be dormant if the date on which it ceased to be dormant falls on or before the 42nd day after the anniversary of its date of incorporation. Or you may click on the IE Settings icon, select Zoom, then choose a percentage or click Zoom In. For details, please refer to Q13 (private company), Q22 (public company) and Q27 (guarantee company). Sundays and public holidays are included when calculating the 42-day period. Substantially higher registration fees are payable for late delivery. 3 March 2014): If the financial year of the company begins on or after 3 March 2014: If the financial year of a company limited by guarantee begins before the commencement date of the Companies Ordinance (Cap. No. 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. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. 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. Late filing of annual returns attracts a penalty for every year defaulted. 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 accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. 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. What is Form GSTR-92. 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. to enlarge) and pinch close to zoom out (i.e. Yes. 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. 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. all entities registered by the Corporate Affairs Commission must file Annual Returns. 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). The appointed officer of your company (e.g. Choose from the following web browsers for specific instructions: Chrome On the Page menu, select Zoom, then Larger. The prescribed time period for delivering an annual return and the escalating fee scale in the Companies (Fees) Regulation (Cap. An annual return is an electronic document setting out certain prescribed company information which is required to be delivered by an Irish company, whether trading or not, to the CRO.Please note that the CRO Public Office is based in Gloucester Place Lower, Dublin 1, on the corner with Sean MacDermott Street.. Internet Explorer / Edge On the View menu, select Text Size, then Largest. All companies have to hold an AGM before filing their Annual Returns. Along with it the filing of an annual return with the Ministry of Corporate Affairs is … log in to your online services account, enter a company name, company number or New Zealand Business Number (NZBN) and select File annual return. A failure to hold an AGM would be in breach of section 175(4) of the Companies Act. the Companies Ordinance (Cap. You should deliver in respect of every year an annual return in the specified form for registration. Finally, the filing of Annual Returns. When calculating the annual registration fee, the date appearing in the post mark on the envelope will be regarded by the Companies Registry as the date of delivery of the annual return. Then choose a percentage. What are the contents of an annual return? What Is an Annual Return Filing? 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. Yes. The annual registration fee payable on delivery of the annual return depends on the type of company. You must deliver an annual return to the Registrar of Companies ("the Registrar") for registration once in every year within 42 days after the date of the company's Annual General Meeting according to section 109 of the Predecessor Ordinance (i.e. 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. Speaker: Mr. Sarthak Saxena, Deputy Commissioner, OSD-to-CEO at GSTNContent Coverage: Annual Return- Form GSTR-91. If the due date for delivering an annual return falls on a Saturday, the deadline for delivery will remain unchanged as the Registrar of Companies ("the Registrar") does not have power to extend the statutory time limit for the delivery of annual returns. 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. If you were due to file an annual return by 30 June 2016, you can download and fill … In filing the Annual Return, the completed form is submitted at the Companies Registry with the requisite fees before accepted for filing. Company Annual Returns Filing in Kenya. On a smartphone or a tablet, you can simply pinch open on the screen to zoom in (i.e. 9 months after the end of the company's accounting reference period. Firefox On the View menu, select Zoom, then Zoom In. Different types of companies have different return date. 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