01
公司秘書及法定紀錄
| 公司需要處理 | 我們可協助 |
|---|
| 維持公司秘書及香港註冊辦事處 | 秘書委任、地址安排及政府信件跟進 |
| 提交周年申報表（NAR1） | 資料核對、到期提醒及遞交 |
| 更新董事、秘書、地址及股權資料 | 變更文件、決議及相關申報 |
| 備存法定登記冊及重要控制人登記冊（SCR） | 紀錄整理、更新及合資格指定代表安排 |
| 處理公司會議及決議 | 擬備文件及保存紀錄 |
時間重點一般在香港成立的私人有限公司，除成立當年外，須在成立周年日後 42日內提交周年申報表；董事、秘書及註冊辦事處的指定變更一般須於 15日內申報。適用豁免另計。
重要控制人登記冊須持續更新，並安排合資格指定代表；即使沒有重要控制人，也須記錄相關情況。
官方資料：周年申報 · 資料變更 · 重要控制人登記冊 · 公司秘書及註冊辦事處
02
做帳及年度審計
| 公司需要處理 | 我們可協助 |
|---|
| 保存發票、收據、銀行月結單及業務文件 | 文件分類及帳務整理 |
| 記錄收入、支出、資產及負債 | 定期記帳、銀行對帳及年度結帳 |
| 編製年度財務報表及安排審計 | 財務報表準備、審計資料及核數師協調 |
保存重點業務紀錄一般須保留不少於 7年。小型公司可以符合簡明報告資格，但不等於自動豁免審計；依法符合不活動公司等豁免的情況須另行確認。
審計由具適當資格的獨立核數師進行，我們可協助整理資料及跟進查詢。
官方資料：保存業務紀錄 · 帳目及審計
03
報稅及商業登記
| 公司需要處理 | 我們可協助 |
|---|
| 商業登記續期 | 到期提醒及續證跟進 |
| 利得稅報稅及所需附件 | 稅務計算、填報及資料整理 |
| 僱主報稅及適用的人事變動通知 | 薪酬資料整理及相關申報 |
| 回覆稅務局查詢 | 文件準備及回覆跟進 |
報稅重點收到報稅表後，須按指定或獲准延長的期限處理。公司如須課稅但未收到報稅表，一般須於有關評稅基期結束後 4個月內通知稅務局，適用例外另計。
商業登記須按有效期續期；僱用員工或支付董事薪酬，亦可能涉及僱主申報責任。
官方資料：利得稅申報 · 通知應課稅事項 · 商業登記續期 · 僱主責任
三個常見誤解
交了周年申報表，就等於報了稅？
不是。周年申報、商業登記續期及利得稅報稅是不同事項，彼此不能代替。
沒有營業，就不用申報或審計？
不是。沒有營業不等於依法成為不活動公司，不能自行假設獲豁免。查看官方說明
委任公司秘書後，董事便沒有責任？
不是。公司及董事仍須確保資料準確，並履行本身的法定責任。查看董事責任指引
本頁根據《公司條例》（第622章）、《稅務條例》（第112章）及《商業登記條例》（第310章）的相關官方指引整理，適用於一般在香港成立的私人股份有限公司，僅供概括參考，並非完整責任清單或個別法律、稅務意見。實際要求及豁免須按公司情況確認。
01
Company secretarial & statutory records
| Company responsibilities | How we can help |
|---|
| Maintain a company secretary and a Hong Kong registered office | Secretary appointments, address arrangements and government correspondence |
| File the annual return (NAR1) | Information checks, deadline reminders and filing |
| Update director, secretary, address and shareholding information | Change documents, resolutions and relevant filings |
| Maintain statutory registers and the Significant Controllers Register (SCR) | Record maintenance, updates and arrangements for an eligible designated representative |
| Deal with company meetings and resolutions | Document preparation and record keeping |
Key deadlinesA private company incorporated in Hong Kong generally files its annual return within 42 days after its incorporation anniversary, except in its year of incorporation. Specified changes involving directors, the secretary or the registered office generally require notification within 15 days. Applicable exemptions must be considered separately.
Keep the SCR up to date and appoint an eligible designated representative. Even if the company has no significant controllers, that fact must be recorded.
Official guidance: Annual returns · Changes in particulars · SCR · Secretary and registered office
02
Bookkeeping & annual audit
| Company responsibilities | How we can help |
|---|
| Retain invoices, receipts, bank statements and business documents | Document organisation and accounting records |
| Record income, expenditure, assets and liabilities | Regular bookkeeping, bank reconciliations and year-end closing |
| Prepare annual financial statements and arrange an audit | Financial statement preparation, audit schedules and auditor coordination |
Record keepingBusiness records generally need to be retained for at least 7 years. Eligibility for simplified reporting does not automatically exempt a small company from audit. Statutory exemptions, including those for qualifying dormant companies, require separate consideration.
Audits are performed independently by appropriately qualified auditors. We can help prepare the supporting records and follow up on information requests.
Official guidance: Business records · Accounts and audit
03
Tax & business registration
| Company responsibilities | How we can help |
|---|
| Renew business registration | Renewal reminders and follow-up |
| Submit profits tax returns and required supporting documents | Tax computations, return preparation and supporting information |
| File employer's returns and applicable employee notifications | Payroll information and relevant filings |
| Respond to Inland Revenue Department enquiries | Document preparation and response follow-up |
Tax filingDeal with a tax return by its specified deadline or an approved extended deadline. A company chargeable to tax that has not received a return generally needs to notify the IRD within 4 months after the end of the relevant basis period, subject to applicable exceptions.
Renew business registration according to its validity period. Employing staff or paying directors' remuneration may also give rise to employer reporting obligations.
Official guidance: Profits tax returns · Notification of chargeability · Business registration renewal · Employer obligations
Three common misconceptions
Does filing an annual return mean the tax return is done?
No. An annual return, business registration renewal and a profits tax return are separate obligations. None replaces the others.
Does having no business activity remove filing or audit requirements?
No. Having no activity is not the same as being a dormant company under the law. Do not assume an exemption applies. Read the official guidance
Does appointing a company secretary remove directors' responsibilities?
No. The company and its directors must still ensure that information is accurate and fulfil their own legal obligations. Read the directors' duties guide
This guide draws on official guidance relating to the Companies Ordinance (Cap. 622), Inland Revenue Ordinance (Cap. 112) and Business Registration Ordinance (Cap. 310). It covers typical private companies limited by shares incorporated in Hong Kong and provides general information only, not a complete checklist or advice on a particular legal or tax matter. Requirements and exemptions depend on the company's circumstances.
