How much it costs. ROC return filing offers benefits beyond the mandated requirement. Annual Returns must either be filed electronically on CIPC's website or on a CIPC Self-Service Terminal (SST). 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. While some popular browsers are included here, mention of a specific browser does not imply any endorsement or recommendation. All companies have to hold an AGM before filing their Annual Returns. Yes. A failure to hold an AGM would be in breach of section 175(4) of the Companies Act. 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 also refer to Q3 if the due date falls on a Sunday or public holiday. The company and every responsible person of the company are liable to prosecution. 2 crores though may not be required to get the accounts audited, but is required to file the Annual Return. 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). 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. 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. No. Although a private company which becomes a dormant company under section 5 of the Companies Ordinance (Cap. A company which fails to deliver its annual returns to the Companies Registry within the prescribed time period is in breach of the Companies Ordinance. 622K) will not apply. File an annual 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. Alternatively, you can engage the services of a registered filing agent to do this on behalf of the company. in this return. Companies and document presentors are advised to deliver their statutory returns to the Registrar as early as possible. How to deregister a defunct solvent company? 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. Endorsement Disclaimer CR does not endorse specific web browsers or recommend one browser over another. An Annual Return in the form of a certificate of no change can no longer be delivered for registration under the Companies Ordinance (Cap. 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. 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. Please also refer to Q10. 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 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. What is Form GSTR-92. If the financial year of a public company begins before the commencement date of the Companies Ordinance (Cap. 622K) will continue to apply. The accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. Opera On the View menu, select Zoom. No. 622)). The accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. 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. 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. as at the made up date of the return. Please visit the e-Registry for details of the e-submission service. The return date for a public company is 6 months after the end of the company's accounting reference period. Speaker: Mr. Sarthak Saxena, Deputy Commissioner, OSD-to-CEO at GSTNContent Coverage: Annual Return- Form GSTR-91. 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. 3 March 2014): Where an annual return of a company limited by guarantee is. Please refer to Q10. CAC FORMS AND DOCUMENTS REQUIRED FOR FILING ANNUAL RETURN on the return date, which has to be signed by the director or company secretary before submission. Pursuant to sections 662(3) and (4)(a) of the CO, the annual return of a public company is required to be delivered (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. 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). Choose from the following web browsers for specific instructions: Chrome On the Page menu, select Zoom, then Larger. No. 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 annual registration fee payable on delivery of the annual return depends on the type of company. 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). Please refer to Q12 (private company), Q21 (public company) and Q26 (guarantee company) for details. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee. 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