Ukuthobela ngokubanzi kunye neemfuno zokugcwaliswa kweefayili zonyaka zeenkampani zaseHong Kong

Ixesha elihlaziyiweyo: 27 Dec, 2018, 17:28 (UTC+08:00)

Eli nqaku libonelela ngesishwankathelo sokuqhubeka kokuthotyelwa komthetho kunye neemfuno zonyaka zokufayilisha kwinkampani yabucala yaseHong Kong .

Iimfuno zoSetyenziso oluSisiseko

Inkampani yabucala encinci eHong Kong kufuneka:

Gcina idilesi ebhalisiweyo yendawo (iBhokisi yePosi ayivumelekanga). Inkampani ye-Offshore inkampani iya kubonelela ngedilesi kwi- Unit 1411, 14/Floor, Cosco Tower, 183 Queen's Road Central, Sheung Wan, Hong Kong kwinkampani yakho entsha!
Gcina unobhala wenkampani ohlala kuyo (inpidual okanye iqumrhu). Siya kuba ngunobhala wenkampani yakho!
Gcina ubuncinci umlawuli omnye ongumntu wendalo (wasekhaya okanye owangaphandle; ngaphezulu kweminyaka eyi-18)
Gcina ubuncinci bezabelo (umntu okanye iqumrhu elidibeneyo; umntu wasekhaya okanye owangaphandle; ngaphezulu kweminyaka eyi-18)
Gcina umphicothi zincwadi otyunjiweyo ngaphandle kokuba yinkampani ethathwa “njengeleleyo” phantsi koMmiselo weeNkampani (okt inkampani engenakho ukuthengiselana ngendlela efanelekileyo kunyaka-mali).
Yazisa iRegistry yeNkampani ngalo naluphi na utshintsho kwiinkcukacha ezibhalisiweyo zenkampani kubandakanya idilesi ebhalisiweyo, iinkcukacha zabanini zabelo, abalawuli, unobhala wenkampani, utshintsho kwimali eyabelweyo, njl.
- Isaziso sokutshintsha kwedilesi yeofisi ebhalisiweyo - zingekapheli iintsuku ezili-15 emva komhla wotshintsho
- Isaziso sokutshintsha kukanobhala nomlawuli (Ukuqeshwa / ukuyeka) - kwithuba leentsuku ezili-15 ukusukela kumhla wokuqeshwa okanye ukuyeka ukusebenza
- Ukwaziswa kotshintsho lweenkcukacha zikanobhala nomlawuli - kwithuba leentsuku ezili-15 ukusukela kumhla wokutshintsha kweenkcukacha
- Isaziso soTshintsho lwegama leNkampani-ukufayilwa kwefom esemthethweni ye-NNC2 kwiintsuku ezili-15 emva kokupasiswa kwesisombululo esikhethekileyo sokutshintsha igama lenkampani
- Isaziso sokupasiswa kwesisombululo esikhethekileyo okanye ezinye izigqibo - kwiintsuku ezili-15 emva kokupasiswa kwesisombululo
- Isaziso salo naluphi na ukuhanjiswa kweencwadi ezisemthethweni zenkampani ezivela kwiofisi ebhalisiweyo yenkampani- kwithuba leentsuku ezili-15 emva kotshintsho.
- Isaziso saso nasiphi na isabelo okanye ukukhutshwa kwezabelo ezitsha- kwinyanga enye emva kolwabiwo okanye ukukhutshwa.
Hlaziya ubhaliso lweshishini kwinyanga enye phambi kokuphela konyaka okanye kube kanye qho kwiminyaka emithathu, kuxhomekeke ekubeni ingaba iSiqinisekiso sakho sisemthethweni unyaka omnye okanye iminyaka emithathu. ISiqinisekiso sokuBhaliswa kweShishini kufuneka siboniswe ngawo onke amaxesha kwindawo ephambili yeshishini kwinkampani.
Bamba iNtlanganiso kaWonke-wonke yoNyaka (i-AGM) kwisithuba seenyanga ezili-18 ukusukela kumhla wokubandakanywa; Ii-AGMs ezilandelayo mazibanjwe rhoqo ngonyaka, ngekhefu phakathi kwe-AGM nganye ingagqithi kwiinyanga ezili-15. Abalawuli kufuneka betafile iakhawunti yezemali yenkampani (okt Inzuzo kunye neAkhawunti yokulahleka kunye nePhepha leBhalansi) ngokuhambelana nesakhelo seHong Kong seMigangatho yeNgxelo yezeMali (i-FRS). Ingxelo yomlawuli kufuneka ilungiswe ngokudibeneyo neeakhawunti zonyaka.
Thobela ii-akhawunti zonyaka zokufayilwa kwamaxesha amiselweyo kunye neemfuno zeRegistry yeenkampani zaseHong Kong kunye neGunya lerhafu. Iinkcukacha ezithe kratya koku zinikezelwe kamva kweli nqaku.
Gcina ezi rekhodi zilandelayo kunye namaxwebhu maxa onke: iSatifikethi sokuNgena, iSatifikethi sokuBhaliswa kweShishini, amaNqaku oMbutho, imizuzu yazo zonke iintlanganiso zabalawuli kunye namalungu, iirekhodi zezimali ezihlaziyiweyo, itywina lenkampani, izatifikethi zokwabelana, iirejista (kubandakanya irejista yamalungu, irejista yabalawuli kunye nokwabelana irejista).
Gcina iimvume zeshishini eziyimfuneko, njengoko kufanelekile.
Gcina iirekhodi ezichanekileyo nezineenkcukacha ukwenzela ukuba iingeniso ezinokuvavanywa zeshishini ziqinisekiswe ngokulula. Zonke iirekhodi mazigcinwe iminyaka esixhenxe ukusuka kumhla wentengiselwano. Ukusilela ukwenza njalo kuya kutsala isohlwayo. Ukuba iirekhodi zobalo zigcinwa ngaphandle kweHong Kong, imbuyekezo kufuneka igcinwe eHong Kong. Ukusukela nge-1 kaJanuwari ka-2005, iHong Kong iye yahlengahlengisa isakhelo seMigangatho yeNgxelo yezeMali (i-FRS) ethe yafaniswa neMigangatho yeNgxelo yezeMali yaMazwe ngaMazwe (IFRS), ekhutshwe yiBhodi yeMigangatho yoBalo-mali yeHlabathi (IASB).

General Compliance & Annual Filing Requirements for Hong Kong Companies

Iirekhodi zeshishini zenkampani kufuneka zibandakanye:

Iincwadi zee-akhawunti ezirekhoda iirisithi kunye neentlawulo, okanye ingeniso nenkcitho
Amaxwebhu asisiseko ayimfuneko ukuqinisekisa ukufakwa kwiincwadi zeakhawunti; njengeevawutsha, iingxelo zebhanki, ii-invoyisi, iirisithi namanye amaphepha afanelekileyo
Ingxelo yempahla yexabiso kunye namatyala eshishini
Ingxelo yemihla ngemihla yayo yonke imali efunyenweyo neyenziwe yinkampani kunye neenkcukacha ezixhasayo zeerisithi okanye iintlawulo

Iimfuno zokuFayila zoNyaka kunye namaxesha abekiweyo

Zombini iinkampani zasekhaya nezangaphandle (isebe elincedisayo okanye isebe elibhalisiweyo) eHong Kong zixhomekeke kwiimfuno zonyaka zokufayilisha kwiSebe leNgeniso ye-Inland (IRD) kunye neRegistry yeNkampani. Iimfuno zokufayilisha zonyaka zeenkampani zabucala ezinamashishini abucala zaseHong Kong zezi zilandelayo:

Ukugcwaliswa kweNgxelo yoNyaka kunye neRejista yeeNkampani

Inkampani yabucala enomda ebandakanywe eHong Kong phantsi koMmiselo weeNkampani kufuneka ifayilishe iMbuyekezo yoNyaka esayinwe ngumlawuli, unobhala wenkampani, umphathi okanye ummeli ogunyazisiweyo kwiRegistry yeNkampani. Nangona kunjalo, inkampani yabucala efake isicelo sokuhlala ngokungalali (okt inkampani engenakho ukuthengiselana ngendlela efanelekileyo kunyaka-mali) phantsi koMmiselo weeNkampani iya kukhululwa ekugcwaliseni iifom zonyaka.

INcwadi yokuBuyisa yoNyaka yimbuyekezo, kwifom echaziweyo, eneenkcukacha zenkampani ezinje ngedilesi yeofisi ebhalisiweyo, abanini zabelo, abalawuli, unobhala, njlnjl. Akukho mfuneko yokufaka iakhawunti yemali yenkampani kunye neNkampani Ubhaliso.

UkuBuya koNyaka kufuneka kufayilishwe kanye kunyaka ngamnye wekhalenda (ngaphandle konyaka wokudityaniswa kwayo) kwiintsuku ezingama-42 zesikhumbuzo somhla wokufakwa kwenkampani. Nangona ulwazi oluqulethwe kwimbuyekezo yokugqibela alutshintshanga ukusukela oko, kusafuneka ufake ifayile yonyaka ngaphambi komhla omiselweyo.

Ukugcwaliswa emva kwexesha kutsala umrhumo wobhaliso ophezulu kwaye inkampani kunye namagosa ayo anoxanduva lokutshutshisa kunye nezohlwayo.

Ukugcwaliswa kweNgxelo yeRhafu yoNyaka kunye neSebe leNgeniso yeLizwe (i-IRD)

Ngokomthetho wenkampani yaseHong Kong, yonke inkampani eyenziweyo eHong Kong, kufuneka ifayilishe iRhafu yokuBuyisa (ikwabizwa ngokuba yiNzuzo yokuBuyiswa kweRhafu eHong Kong) kunye neeakhawunti zayo eziphicothiweyo rhoqo ngonyaka kunye neSebe leNgeniso ye-Inland yaseHong Kong ("IRD ”).

Imiba ye-IRD yokuBuyisa iRhafu yokuBuyisa izaziso kwiinkampani nge-1 ka-Epreli rhoqo ngonyaka. Kwiinkampani ezintsha ezibandakanyiweyo, isaziso sithunyelwa ngenyanga ye-18th yomhla wokufakwa. Iinkampani kufuneka zifayilishe iRhafu yazo kwinyanga enye ukusukela kumhla wesaziso. Iinkampani zingacela ukwandiswa, ukuba ziyafuneka. Unokufumana isohlwayo okanye utshutshiswe, ukuba uyasilela ukungenisa ingxelo yakho yerhafu ngomhla omiselweyo.

Xa kugcwaliswa ifom yokuBuyisa iRhafu, makuqhotyoshelwe la maxwebhu axhasayo alandelayo:

Iphepha lomncono lenkampani, ingxelo yomphicothi zincwadi zemali kunye neAkhawunti yeNzuzo kunye neLahleko ngokunxulumene nexesha lesiseko
Ubalo lwerhafu olubonisa ukuba lifunyenwe njani inani lokuvavanywa kweenzuzo (okanye iilahleko ezihlengahlengisiweyo)

Ulawulo lwabaphathi benkampani yaseHong Kong

Luxanduva lwabalawuli benkampani ukuqinisekisa ukuba iimfuno zokuqala nezingqinelanayo ziyafezekiswa. Ukungathobeli kunokukhokelela kwizohlwayo okanye ukutshutshiswa. Kububulumko ukubandakanya iinkonzo zenkampani yobuchwephesha ukuqinisekisa ukuthotyelwa okuqhubekayo kwemithetho esemthethweni kunye nemimiselo ye-Hong Kong Ordinance yeNkampani.