Ukuhambisana Okujwayelekile Nezidingo Zonyaka Zokugcwalisa Izinkampani zaseHong Kong

Lo mbhalo ukuhlinzeka ngokuningiliziwe kokuqhubeka kokuthotshelwa komthetho nezimfuneko zokufayilwa kwaminyaka yonke kwenkampani ezimele yaseHong Kong .

Izidingo Zokuhambisana Ngokuyisisekelo

Inkampani yangasese ekhawulelwe eHong Kong kumele:

• Gcina ikheli lasendaweni elibhalisiwe (Ibhokisi le-PO alivunyelwe). Inkampani ese-Offshore Corp izonikeza ikheli e- Unit 1411, 14/Floor, Cosco Tower, 183 Queen's Road Central, Sheung Wan, Hong Kong enkampanini yakho entsha!
• Gcina unobhala wenkampani ohlala khona (ongaphakathi noma ohlanganyele inkampani). Singabantu kuzoba unobhala wenkampani yakho!
• Gcina okungenani umqondisi oyedwa ongumuntu wemvelo (wendawo noma owezizwe; ngaphezulu kweminyaka engu-18)
• Gcina okungenani umnikazi wamasheya oyedwa (umuntu noma inkampani yomzimba; wendawo noma owangaphandle; ngaphezu kweminyaka engu-18 ubudala)
• Gcina umcwaningimabhuku oqokiwe ngaphandle uma kuyinkampani ethathwa ngokuthi “ilele” ngaphansi kwe-Companies Ordinance (isib. Inkampani engenakho ukuthengiselana okuphathelene nokubalwa kwemali ngonyaka wezimali).
• Yazisa iRegistry Companies nganoma yiziphi izinguquko emininingwaneni ebhalisiwe yenkampani kufaka phakathi ikheli elibhalisiwe, imininingwane yabaninimasheya, abaqondisi, unobhala wenkampani, ushintsho ekwabelaneni ngemali, njll. Ngokulandelayo:
  • Isaziso sokushintshwa kwekheli lehhovisi elibhalisiwe - zingakapheli izinsuku eziyi-15 ngemuva kosuku loshintsho
  • Isaziso sokushintshwa kukanobhala nomqondisi (Ukuqokwa / Ukumiswa) - kungakapheli izinsuku eziyi-15 kusukela ngosuku lokuqokwa noma ukuyeka ukusebenza
  • Isaziso ngokushintshwa kwemininingwane kanobhala nomqondisi - zingakapheli izinsuku eziyi-15 kusukela ngosuku lokuguqulwa kwemininingwane
  • Isaziso Sokushintshwa Kwegama Lenkampani - ukufayilwa kwefomu elisemthethweni i-NNC2 zingakapheli izinsuku eziyi-15 ngemuva kokudluliswa kwesinqumo esikhethekile sokushintsha igama lenkampani
  • Isaziso sokwamukelwa kwesinqumo esikhethekile noma ezinye izinqumo ezithile - zingakapheli izinsuku eziyi-15 ngemuva kokuphasiswa kwesinqumo
  • Isaziso nganoma yikuphi ukuhanjiswa kwezincwadi ezisemthethweni zenkampani ezivela ehhovisi elibhalisiwe lenkampani - kungakapheli izinsuku eziyi-15 ushintsho luye
  • Isaziso sanoma isiphi isabelo noma ukukhishwa kwamasheya amasha - kungakapheli inyanga eyodwa ngemuva kwesabelo noma ukukhishwa.
• Vuselela ukubhaliswa kwebhizinisi inyanga eyodwa ngaphambi kokuphelelwa yisikhathi njalo ngonyaka noma kanye njalo eminyakeni emithathu, kuya ngokuthi isitifiketi sakho sisebenza unyaka owodwa noma iminyaka emithathu. Isitifiketi Sokubhaliswa Kwebhizinisi kufanele siboniswe ngaso sonke isikhathi endaweni eyinhloko yebhizinisi yenkampani.
• Bamba Umhlangano Jikelele Wonyaka (i-AGM) kungakapheli izinyanga eziyi-18 kusukela ngosuku lokufakwa kwalo; ama-AGM alandelayo kufanele abanjwe njalo ngonyaka wekhalenda, isikhathi esiphakathi kwe-AGM ngayinye singeqi ezinyangeni eziyi-15. Abaqondisi kumele babeke etafuleni ama-akhawunti ezimali zenkampani (okuyi-Profit and Loss Account and Balance Sheet) ngokuhambisana nohlaka lwe-Hong Kong Financial Reporting Standards (FRS). Umbiko wabaqondisi kufanele ulungiswe ngokuhlanganyela nama-akhawunti wonyaka.
• Thobela ama-akhawunti waminyaka yonke wokufaka isikhathi esinqunyiwe nezidingo zeRegistry Companies kanye ne-Tax Authority. Imininingwane eminingi ngalokhu inikezwe ngokuhamba kwesikhathi kule ndatshana.
• Gcina amarekhodi namadokhumenti alandelayo ngaso sonke isikhathi: Isitifiketi Sokufaka, Isitifiketi Sokubhaliswa Kwebhizinisi, Imibhalo Yenhlangano, amaminithi ayo yonke imihlangano yabaqondisi namalungu, amarekhodi ezezimali abuyekeziwe, uphawu lwenkampani, izitifiketi zokwabelana, amarejista (kufaka phakathi irejista yamalungu, ababhalisi babaqondisi kanye nokwabelana ukubhalisa).
• Gcina amalayisense webhizinisi adingekayo, njengoba kusebenza.
• Gcina amarekhodi ezimali anembile futhi anemininingwane ukuze izinzuzo ezihlolisiswayo zebhizinisi zitholakale kalula. Wonke amarekhodi kufanele agcinwe iminyaka eyisikhombisa kusukela ngosuku lokuthengiselana. Ukwehluleka ukwenza lokho kuzoheha isijeziso. Uma amarekhodi ezimali egcinwa ngaphandle kweHong Kong, izimbuyiselo kufanele zigcinwe eHong Kong. Kusukela ngomhlaka-1 Januwari 2005, iHong Kong iguqule uhlaka lwamaZinga Wokubika Kwezimali (i-FRS) olulinganiswe kuMazinga Wokubika Kwezimali Womhlaba Wonke (IFRS), akhishwe yi-International Accounting Standards Board (IASB).

Amarekhodi ebhizinisi enkampani kufanele afake:

• Izincwadi zama-akhawunti eziqopha amarisidi nezinkokhelo, noma imali engenayo nezindleko
• Imibhalo eyisisekelo edingekayo ukuqinisekisa okufakiwe ezincwadini ze-akhawunti; njengamavawusha, izitatimende zasebhange, ama-invoyisi, amarisidi namanye amaphepha afanele
• Irekhodi lezimpahla nezikweletu zebhizinisi
• Irekhodi lansuku zonke layo yonke imali etholwe yasetshenziswa yibhizinisi kanye nemininingwane esekelayo yamarisidi noma izinkokhelo

Izidingo Zonyaka Zokugcwalisa kanye nezikhathi zokugcina

Zombili izinkampani zasekhaya nezakwamanye amazwe (okuyinkampani ephethwe noma egatshiwe ebhalisiwe) eHong Kong zingaphansi kwezidingo zokufayilwa minyaka yonke noMnyango Wezezimali We-Inland (IRD) kanye neRejista Yezinkampani. Izidingo zokufakwa kwaminyaka yonke kwezinkampani ezizimele zaseHong Kong zimi kanje:

Ukugcwaliswa Kwenzuzo Yonyaka NeRejista Yezinkampani

Inkampani yangasese enomkhawulo efakwe eHong Kong ngaphansi kwe-Companies Ordinance iyadingeka ukuthi ifayele i-Return Return esayinwe ngumqondisi, unobhala wenkampani, imenenja noma ummeleli ogunyaziwe kwiRegistry Companies. Kodwa-ke, inkampani ezimele efake isicelo sesimo sokulala (okusho ukuthi inkampani engenakho ukuthengiselana okuphathelene nokubalwa kwemali ngonyaka wezimali) ngaphansi kwe-Odinensi Yezinkampani izokhululwa ekufayeleni imbuyiselo yonyaka.

Imbuyiselo Yonyaka yimbuyiselo, esefomini ebekiwe, equkethe imininingwane yenkampani efana nekheli lehhovisi elibhalisiwe, abaninimasheya, abaqondisi, unobhala, njll. Asikho isidingo sokufaka ama-akhawunti ezimali zenkampani eNkampanini Ukubhalisa.

Ukubuyiswa Kwonyaka kufanele kufayilishwe kanye kuwo wonke unyaka wekhalenda (ngaphandle konyaka wokufakwa kwayo) zingakapheli izinsuku ezingama-42 kusukela ngonyaka wesikhumbuzo senkampani. Noma ngabe imininingwane equkethwe yimbuyiselo yokugcina ayikashintshi kusukela lapho, usazodinga ukufaka imbuyiselo yonyaka ngaphambi kosuku olubekiwe.

Ukufakwa ngemuva kwesikhathi kuheha imali ephakeme yokubhalisa futhi inkampani nezikhulu zayo bathweswe icala lokushushiswa kanye nenhlawulo.

Ukugcwaliswa Kwembuyiselo Yonyaka Yentela noMnyango Wezezimali We-Inland (IRD)

Ngokomthetho wenkampani waseHong Kong, yonke inkampani eyakhiwe eHong Kong, kufanele ifayele i-Tax Return (ibizwa nangokuthi i-Profits Tax Return in Hong Kong) kanye nama-akhawunti ayo ahlolwe minyaka yonke noMnyango Wezezimali We-Inland waseHong Kong (“IRD ”).

I-IRD ikhipha izaziso zokufaka amafomu entela ezinkampanini ngomhlaka 1 Ephreli njalo ngonyaka. Izinkampani ezisanda kufakwa, isaziso sivame ukuthunyelwa ngenyanga ye-18 yosuku lokufakwa. Izinkampani kufanele zifayele i-Tax Return yazo kungakapheli inyanga eyodwa kusukela ngosuku lokwaziswa. Izinkampani zingacela ukwelulwa, uma kudingeka. Ungathola ukukhokhelwa kwenhlawulo noma ngisho nokushushiswa, uma wehluleka ukuletha imbuyiselo yakho yentela ngosuku olubekiwe.

Lapho ufaka iRhafu Yentela, kufanele kufakwe nemibhalo elandelayo esekelayo:

• Ibhalansi yenkampani, umbiko womcwaningi mabhuku kanye neProfit & Loss Account maqondana nesikhathi esiyisisekelo
• Ukubalwa kwentela okukhombisa ukuthi inani lenzuzo ehlolwayo (noma ukulahlekelwa okulungisiwe) lifinyelelwe kanjani

Umsebenzi wabaqondisi benkampani yaseHong Kong

Kungumsebenzi wabaqondisi benkampani ukuqinisekisa ukuthi izidingo zokuqala zokuthobela ziyaqhubeka. Ukungalandelwa komthetho kungaholela ekuhlawulisweni noma ekushushisweni. Kuwukuhlakanipha ukubandakanya izinsizakalo zefemu yobungcweti ukuqinisekisa ukuhambisana okuqhubekayo nemithetho kanye nemithethonqubo ye-Hong Kong Companies Ordinance.

Funda kabanzi

• Ukufakwa kwenkampani ye-HK
• Igama lenkampani yaseHong Kong