Compliance
Annual returns, statutory registers, the significant controllers register, changes of particulars — all on statutory deadlines, and none of them forgiving once missed.
2 articles
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The Annual Return NAR1: The 42-Day Deadline and What Being Late Costs
Every Hong Kong limited company files an annual return each year. How the 42 days are counted, the HK$105 on-time fee, the escalating late-filing scale, and why a company with no business still has to file.
About 6 min read
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The Significant Controllers Register (SCR): Who Must Keep One, the 25% Threshold, the Penalties
Almost every Hong Kong company must keep a significant controllers register recording who really controls it. Who counts as a significant controller, how the 25% threshold works, what has to be recorded, the designated representative requirement, and the penalties.
About 5 min read
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