Hong Kong Company Reporting Requirements

There are 3 reporting requirements for a Hong Kong limited company:

1. Annual return for reporting the details of directors, shareholders, registered address is required to be submitted to the Companies Registry every year. This is not reporting financial statement nor taxes, and is usually prepared by a company secretary who must be the resident of Hong Kong (or a company incorporated in Hong Kong).
2. Employer's return issued by the Inland Revenue Department to a company for reporting salaries paid to staff subject to Hong Kong taxes each year in April. The employer's return is required to be completed and filed to the Department within one month from the date of issue.
3. Profits tax return must be annually submitted by a Hong Kong company to the Inland Revenue Department, together with audited accounts. The date of the first submission can be fixed within 18 months from the date of incorporation, and this date should remain for the following years. The commonly used year end dates in Hong Kong are 31 March and 31 December. The deadline for submitting a profits tax return depends on the year end date chosen, but in general a company is given several months to prepare its return and audited accounts after its financial year end date.