HONG KONG INSTITUTE OF PROFESSIONAL ARBORISTS LIMITED -THE- | 香港專業樹藝師學會有限公司 Annual Return Date Query

Company limited by guarantee

If a company limited by guarantee files an annual return under section 109 of the Predecessor Ordinance (i.e. the Companies Ordinance (Cap. 32) in force from time to time before the commencement date of the Companies Ordinance (Cap. 622), the annual registration fee is HK$105. If a local company limited by guarantee delivers an annual return under section 662 of the Companies Ordinance (Cap. 622) and the delivery date is within 42 days after the date of the return, the annual registration fee is HK$105. If a company limited by guarantee fails to deliver its annual return, it will be required to pay a substantial increase in the registration fee, which ranges from HK$870 to HK$3,480.