什么是香港公司年审？
What is Hong Kong company Annual Review?
香港公司年审，是根据香港公司管理条例规定，在香港公司成立后，必须每年进行的周年申报，包括商业登记证的续费，并且需要将每年的变更信息体现在最新年度的周年申报表上。由于需要每年都进行一次相关操作，因此被称为“年审”。
Based on the management regulations of HK companies, a HK company, after establishment, shall renew the BR (Business Registration Certificate), the NNC1/NAR1 with details of the company's latest changes and the corresponding fees every year, which is called “annual review”.
1️⃣ 商业登记证的更换和官费续费 Renewal of BR and registration fee
香港公司的商业登记证有效期正常为一年，所以一年一换，需要在规定时间内领取新的商业登记证，并缴纳登记费用，并且登记证也是交税、减税、免税的必要证件之一。
The BR of a HK company is normally valid for one year, so it is necessary to obtain a new BR and renew the registration fee every year. The BR is also one of the necessary documents for tax payment, tax reduction and tax exemption.
2️⃣ 更新周年申报表和官费续费 Update Annual Return and renew registration fee
在香港公司注册满一周年后，每年都需要向香港公司注册处申报公司的最新信息，并提交一份新的周年申报表，内容包括最新的公司名称、公司股份数量、股份分配比例、股东和董事成员，以及上年度公司变更的详细信息。
After the first anniversary of the Hong Kong company registration, it is necessary to report the latest information of the company to the Companies Registry every year. A new annual return, indicating the latest company name, number of company shares, share allocation ratio, shareholders and Board members, and details of the company's changes in the previous year, shall be submitted.
年审时间
Time for Annual Review
The every anniversary of the company registration
逾期不年审的后果
Consequences of overdue annual review
The HK government offers a grace period for the company's annual review.
在香港公司成立周年日的第二天起计42天内未提交周年申报表和缴费续期的，则不会产生罚款，在此期间仍可正常递交资料，缴纳费用即可。
If the company fails to submit the annual return and pay the renewal within 42 days from the day after the anniversary of the establishment of the Hong Kong company, no penalty will be incurred.
但若是周年申报表逾期42天后仍未递交或缴纳费用，则将会被罚款。
However, if the update of Annual Return is overdue more than 42 days, fines will be imposed.
若商业登记证未在规定时间内更新和续费，需要缴纳300港币的罚款。
If the BR is not renewed within the specified time, a fine of HKD 300 is required.
罚款后，仍不进行年审，公司将会收到香港法院的传票，税务局或注册处将根据《公司法》会向法院进行有关规定起诉。
After being fined, if the annual review is still not conducted, the company will receive a subpoena from the Hong Kong court, and the Inland Revenue Department or the Registry will file a lawsuit in the court in accordance with the Company Law.
公司将被强制注销 Be forced to deregistered
The company overdue for annual review will be blacklisted, forced to log off, and its bank accounts will be frozen.
董事及股东出境受限 Be restricted from leaving the country
公司倘若长期不年审，其董事和股东将有可能被限制出境或者入境香港，且无法在香港注册新公司或在香港上市融资。
If the company does not conduct annual review for a long time, its directors and shareholders may be restricted from leaving the country or entering Hong Kong, and they will not be able to register a new company in Hong Kong or list in Hong Kong for financing, etc.
瀚客自成立以来一直致力于为外贸公司提供一站式服务，如果你有任何关于香港公司年审的问题，请随时联系我们～
Since its establishment, HACOS has been committed to providing one-stop service for foreign trade companies. If you have any questions about the annual review of HK companies, please feel free to contact us~
