How Must the Annual Return (NAR1) Be Submitted and What Are the Penalties for Late Filing?

Annual Return (NAR1) must be filed within 42 days of the incorporation anniversary; late filing attracts fines up to HK$50,000 and daily continuing offence fines. The NAR1 reports company particulars such as registered office, shareholders, directors, and company secretary.

• Must be delivered annually within 42 days of the company’s incorporation anniversary.
• Submission can be physical (Companies Registry, 14th Floor, Queensway Government Offices) or electronic via the e-Registry portal.

Penalties for late submission range from HK$870 to HK$3,480, and the maximum fine for non-compliance is HK$50,000, with a daily continuing offence fine of HK$1,000.