1. The annual inspection of Hong Kong companies is the annual inspection report of Hong Kong companies. The annual report of Hong Kong companies means that after the company has been registered for one year, the company must make the company's annual declaration documents based on the company's shareholders, directors, legal secretary, registered address and other information, and report to the Hong Kong Companies Registry once a year, which is not the same as the tax return of Hong Kong companies.
2. The annual report of a Hong Kong company conforms to the provisions of the Hong Kong Company Law: the annual review of a Hong Kong company refers to the process of applying to the Hong Kong Inland Revenue Department and obtaining a new business registration certificate after the Hong Kong company has been registered for one year.
3. The audit and tax return of Hong Kong companies are in accordance with the provisions of the Hong Kong Company Management Ordinance. After the establishment of Hong Kong companies, they have to file tax returns every year, whether they need to pay taxes or not. Non-operating companies also need to submit tax returns in due course. The Inland Revenue Department will assess whether the company needs to pay tax according to the tax return.
Extended data:
1. Information to be submitted for annual inspection of Hong Kong companies.
(1) copy of business registration certificate;
(2) A copy of the registration certificate;
(3) 1 copy of the Articles of Association;
(4) Copies of legal documents for the establishment of the company;
(5) A copy of the company's change documents, including the documents of share change, capital increase and name change (this article can be ignored if relevant matters are not involved);
(6) Copies of identity cards or passports of all shareholders and directors (whichever is submitted to the government);
(7) personally sign the confirmation letter of the annual inspection report of the Hong Kong company;
(8) personally sign the annual declaration documents.
2. It should also be noted that the Hong Kong government requires that the accounts and materials of Hong Kong companies must be properly kept for at least 7 years. It is not that after the audit is completed, the basic data can be discarded after the statements are handed over to the Hong Kong government. However, some companies only keep basic data and statements, while other Confucian sales accounts, purchase accounts, general ledger, cash accounts and bank accounts are not kept and cannot be discarded casually.
3. Auditing of Hong Kong companies is also called auditing of Hong Kong companies. Literally, audit is to verify the accounting accounts of Hong Kong companies numerically. In this work, certified public accountants in Hong Kong must examine and approve the financial accounts of a Hong Kong company for one year or more, and make a responsible explanation to the Hong Kong government departments in the form of relevant document reports.
4. Information required for accounting audit of Hong Kong companies
(1) B.R. photocopy (business registration)
(2) The latest annual declaration
(3) Monthly bank statement
(4) tax returns
(5) Expense Docs (sorted by accounting cycle)
(6) Invoice documents
(7) The original articles of association of the company.
(8) The latest auditor's report of the Hong Kong company (not required in the first fiscal year)
(9) Sales and procurement documents
References:
Baidu Encyclopedia-Hong Kong Company Law
References:
Baidu encyclopedia-tax declaration
References:
Baidu Encyclopedia-Annual Review