filing of annual return

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. What Is an Annual Return Filing? To file your company's annual return you can: select the link in the email or text message reminder we send you, or. Part 3 of Schedule 6 to the Companies Ordinance (Cap. Then choose a percentage. Substantially higher registration fees are payable if the annual return is not delivered within the prescribed 42 days time limit. Registered users of the e-Registry can deliver annual returns electronically. Filing of Annual return is not linked with the GST Audit. a director or company secretary) can file the annual return on ACRA’s online filing portal BizFile+. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the 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. Alternatively, you can engage the services of a registered filing agent to do this on behalf of the company. As in previous years, you will receive notification of your upcoming annual return filing requirement 60 days prior to the expiration of the previous return. Changes of the company particulars should be reported in the appropriate specified forms according to the relevant provisions of the Companies Ordinance. Search for a federal corporation to find out if your annual return is due, if you're not sure. 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). to enlarge) and pinch close to zoom out (i.e. With effect from 30 Apr 2021, ACRA will implement a revised 2-tier penalty framework for filing of annual return and annual declaration for all Singapore incorporated Companies, Variable Capital Companies and Limited Liability Partnerships. A reminder will be sent to your non-profit’s registered office one month before the anniversary of incorporation. Annual Returns must either be filed electronically on CIPC's website or on a CIPC Self-Service Terminal (SST). Business registration and its renewal are statutory requirements under the Business Registration Ordinance (Cap. Endorsement Disclaimer CR does not endorse specific web browsers or recommend one browser over another. Or you may click on the IE Settings icon, select Zoom, then choose a percentage or click Zoom In. There are 2 ways to file your annual returns, with financial statements and without financial statements. 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). Please also refer to Q10. 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. You should deliver in respect of every year an annual return in the specified form for registration. 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. Although a private company which becomes a dormant company under section 5 of the Companies Ordinance (Cap. The annual return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. If the annual return is delivered for registration pursuant to the Predecessor Ordinance (i.e. 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. No. Explains the requirements for Singapore incorporated companies to file annual returns and the procedure to file AR, Company officers needed to file annual return, Applying for an extension of time to file annual return, Enforcement action for annual return filing breaches, Annual return by local company (FYE before 31 August 2018), Annual return by local company (FYE on or after 31 August 2018, Filing Financial Statements in XBRL Format, Offences, Prosecutions and Penalties for Companies. However, the SST process is only suitable for companies and close corporations where the director or member files the Annual Return him/herself. on the return date, which has to be signed by the director or company secretary before submission. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. This website may not fully comply with all web-accessibility requirements at all levels. However, if the 42nd day falls on a Sunday or public holiday, the due date will be extended to the following day which is neither a Sunday nor a public holiday. 622) (i.e. 622)). Gather a current list of officers and directors including: names; addresses; position titles 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. The prescribed time period for delivering an annual return and the escalating fee scale in the Companies (Fees) Regulation (Cap. Firefox On the View menu, select Zoom, then Zoom In. 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. An escalating scale of annual registration fee is introduced by the Companies (Fees) Regulation (Cap. Substantially higher registration fees are payable for late delivery. 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. 622) (i.e. On a smartphone or a tablet, you can simply pinch open on the screen to zoom in (i.e. What is Form GSTR-92. The information on the annual return must reflect the corporation's situation on its anniversary date of each year of filing. 6 months after the end of the company's accounting reference period. Accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. 622K) will not apply. This annual filing date change will commence January 1, 2006. What details will be included while filing form NAR1? 32) as in force from time to time before the commencement date of the Companies Ordinance (Cap. company is incurring losses or making a profit. No. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee. (Please refer to the Major Services > Major Fees under the Companies Ordinance section of this website for details of the higher registration fee.). 622)) are repealed upon commencement of the Companies Ordinance on 3 March 2014. For details, please refer to Q13 (private company), Q22 (public company) and Q27 (guarantee company). The return date for a guarantee company is 9 months after the end of the company's accounting reference period. 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. The Registrar of Companies has no discretion on the amount of annual registration fees payable which is determined by reference to the time of delivery of the annual return in question. 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. 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. 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 accounting reference period is the period by reference to which the company's annual financial statements are to be prepared. 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. The annual return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. The annual return contains the particulars of the company such as the address of the registered office, shareholders, directors, company secretary, etc. ROC return filing offers benefits beyond the mandated requirement. 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). An incomplete annual return will be returned to the company or the presentor. 622). as at the made up date of the return. Please refer to Q12 (private company), Q21 (public company) and Q26 (guarantee company) for details. An annual return contains several pieces of information about a company. An annual return costs: $12 (online) $40 (email or mail) File my annual return. annually). 3 March 2014) and all subsequent financial years (section 121(1)(b) of Schedule 11 to the CO). 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". When is Annual Return due? the Companies Ordinance (Cap. 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. Federal business and not-for-profit corporations can file their annual return online. all entities registered by the Corporate Affairs Commission must file Annual Returns. Opera On the View menu, select Zoom. No. You must submit an annual return to Corporate Registry. 622)) under the transitional arrangements of the CO, the escalating scale of annual registration fee introduced by the Companies (Fees) Regulation (Cap. Yes. Different types of companies have different return date. The Registrar of Companies has no discretion to waive registration fees under the 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). Step 1. 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. 3 March 2014): Where an annual return of a company limited by guarantee is. 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. File an annual return. The filing of annual forms requires the compilation of accounts for the entire year which helps to analyse the financial position of the company, i.e. This is the only way of informing the Commission that your company is still a going concern. 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. 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. Yes. What are the contents of an annual return? Late filing of annual returns attracts a penalty for every year defaulted. Companies will be able to file their annual return DURING the three month period up to the end of their anniversary month. Please visit the e-Registry for details of the e-submission service. The form of annual return is separate for the normal taxpayer (GSTR-9) and composition taxpayer (GSTR-9A). 622K) for an annual return of a guarantee company to encourage compliance of statutory filing requirement. The Registrar of Companies may consider taking strike-off action in appropriate cases. 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. 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). A failure to hold an AGM would be in breach of section 175(4) of the Companies Act. log in to your online services account, enter a company name, company number or New Zealand Business Number (NZBN) and select File annual return. 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. The annual registration fee payable on delivery of an annual return of a private company is HK$105 if it is delivered within 42 days after the most recent anniversary of the date of its incorporation. 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. Internet Explorer / Edge On the View menu, select Text Size, then Largest. No. Yes. Or you may click on the Menu icon and select + or - to make the text size bigger or smaller. 622)). 622) ("CO"). 622K) will continue to apply. 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. Gather information. 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 are the general filing requirements? CAC FORMS AND DOCUMENTS REQUIRED FOR FILING ANNUAL RETURN Company officers may face enforcement action for failing to file their company’s annual return. Particulars of the company and its officers as at the date of annual return should be stated in the annual return. 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 The annual registration fee payable on delivery of the annual return depends on the type of company. 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)). You are still required under the Companies Ordinance to deliver your annual return together with an annual registration fee to the Companies Registry for registration even if you have renewed your business registration. 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. In other words, a person having an aggregate turnover less than Rs. annually). 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. 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. The content of an Annual Return of a company having share capital include as follows: Include a cheque with your company number written on the back. )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. 3 March 2014) and all subsequent financial years (section 121(1)(b) of Schedule 11 to the CO). The company and every responsible person of the company are liable to prosecution. Speaker: Mr. Sarthak Saxena, Deputy Commissioner, OSD-to-CEO at GSTNContent Coverage: Annual Return- Form GSTR-91. In the case of late delivery, substantially higher registration fees are payable. 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. The requirement is to deliver the annual return in respect of every financial year of the company instead of in each calendar year. 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. An Annual Return in the form of a certificate of no change can no longer be delivered for registration under the Companies Ordinance (Cap. Yes. You can send in the annual return by post. Please also refer to Q4 if the due date falls on a Saturday which is not a public holiday. If you were due to file an annual return by 30 June 2016, you can download and fill … Along with it the filing of an annual return with the Ministry of Corporate Affairs is … Particulars of share warrants or bearer share warrants surrendered to the company pursuant to section 33(7) or 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. Please refer to Q10. 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. Company Annual Returns Filing in Kenya. If you need any information or assistance, please email us at crenq@cr.gov.hk or contact our Customer Services Division at 2867 1541. 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. 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. There is no change to the current penalty framework for ad hoc filings. Special attention should be paid to the delivery of annual returns by post. 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. 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. You may refer to the Hong Kong CPA Practice Directory (https://www.hkicpa.org.hk/app/hkicpa_app/practicedirectory/index.php) and the Institute's membership list (https://app1.hkicpa.org.hk/membership/list/members/index.php (Eng only)) for further information. the Companies Ordinance (Cap. While some popular browsers are included here, mention of a specific browser does not imply any endorsement or recommendation. Annual registration fee is a statutory fee prescribed in the Companies (Fees) Regulation and is payable on delivery of the annual return. The escalating fee scale is the same as the one applicable to a private company limited by shares and is as follows: The company's return date is 9 months after the end of the company's accounting reference period.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 on time and within the concession period from 1 October 2020 to 30 September 2022 (both dates inclusive) has been waived for two years. Menu You may also change the text size from the menu. 310) administered by the Business Registration Office of the Inland Revenue Department. Failure to file Annual Return Companies Amendment Act, 2020 which was published in gazette on 28 th September, 2020 reduced the penalty amount for non-filing of an annual return. The relevant provisions of the Companies Ordinance ( i.e separate for the normal taxpayer ( GSTR-9A ) taxpayers... 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