{"id":25296,"date":"2024-11-07T00:59:46","date_gmt":"2024-11-07T00:59:46","guid":{"rendered":"https:\/\/www.genacct.com\/annual-return-mistake\/"},"modified":"2026-06-23T05:33:29","modified_gmt":"2026-06-23T05:33:29","slug":"annual-return-mistake","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/annual-return-mistake\/","title":{"rendered":"[Annual Return Penalties] Why do you have to go to court for late NAR1 filing? 10 common mistakes and the correct way to complete the form"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"25296\" class=\"elementor elementor-25296 elementor-14215\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-334fe2e myahref elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"334fe2e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef8b064\" data-id=\"ef8b064\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b69c4cd elementor-widget elementor-widget-text-editor\" data-id=\"b69c4cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>How are Annual Return late filing penalties calculated? Why do late NAR1 filings require a court appearance? Recently, we have received many enquiries about prosecutions by the Companies Registry for late filing of Annual Returns. We have also handled many cases where forms were returned due to errors in the Annual Return. This is because, after the Unique Business Identifier (UBI) measures took effect, many people completed the <a href=\"https:\/\/www.genacct.com\/en\/new-annual-return\/\">new Annual Return<\/a> incorrectly, and some even submitted the old AR1 form.<\/p><p>This article explains how to calculate Annual Return penalties, charges and registration fees, and shares the 10 most common NAR1 mistakes, with guidance on how to complete the form correctly.<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/ubi\">What is the Unique Business Identifier (UBI)?<\/a> | <a href=\"https:\/\/www.genacct.com\/en\/cr-new-form\/\">[Companies Registry documents] When will the update start?<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51700c1 uael-heading-align-left elementor-widget elementor-widget-uael-table-of-contents\" data-id=\"51700c1\" data-element_type=\"widget\" data-settings=\"{&quot;separator_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;content_between_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;toc_icon_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;toc_icon_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toc_icon_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_text_align&quot;:&quot;left&quot;,&quot;heading_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 123456789=\"\" data-widget_type=\"uael-table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-toc-main-wrapper content-show\" data-headings=\"h2\" >\r\n\t\t\t<div class=\"uael-toc-wrapper\">\r\n\t\t\t\t<div class=\"uael-toc-header\">\r\n\t\t\t\t\t<span class=\"uael-toc-heading elementor-inline-editing\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\" >Table of Contents<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-toc-switch\" data-hideshow=\"yes\" data-is-collapsible=\"yes\">\r\n\t\t\t\t\t\t\t<span class=\"uael-icon fa\"><\/span>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-separator-parent\">\r\n\t\t\t\t<div class=\"uael-separator\"><\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-toc-toggle-content\">\r\n\t\t\t\t\t<div class=\"uael-toc-content-wrapper\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<ol data-toc-headings=\"headings\" class=\"uael-toc-list\" data-scroll=\"\" ><\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"uael-toc-empty-note\">\r\n\t\t\t\t\t<span>Add a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759e172 elementor-widget elementor-widget-heading\" data-id=\"759e172\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026 Annual Return fees<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21d7d20 elementor-widget elementor-widget-text-editor\" data-id=\"21d7d20\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1. Local private company limited by shares (Form NAR1) $105<br\/>2. Local public company limited by shares (Form NAR1) $140<br\/>3. Company limited by guarantee (Form NAR1) $105<br\/>4. Registered non-Hong Kong company (Form NN3) $180<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c667cd5 elementor-widget elementor-widget-image\" data-id=\"c667cd5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1172\" height=\"744\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111831.webp\" class=\"attachment-full size-full wp-image-25298\" alt=\"2025 Annual Return fees\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111831.webp 1172w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111831-300x190.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111831-1024x650.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111831-768x488.webp 768w\" sizes=\"(max-width: 1172px) 100vw, 1172px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-352f6a6 elementor-widget elementor-widget-text-editor\" data-id=\"352f6a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Source: <a href=\"https:\/\/www.cr.gov.hk\/en\/forms\/specified-forms\/details.htm\" target=\"_blank\" rel=\"noopener\">Companies Registry &#8211; Fee details<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0159b elementor-widget elementor-widget-heading\" data-id=\"ae0159b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Annual Return payment methods\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6e4d95 elementor-widget elementor-widget-text-editor\" data-id=\"c6e4d95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1. Payment by cheque: Submit the cheque together with the original Annual Return form in person or by post. <\/p><p>Address: 14\/F, Queensway Government Offices, 66 Queensway, Hong Kong<br\/>Payee: \u201c\u516c\u53f8\u8a3b\u518a\u8655\u201d (Chinese) or \u201cCompanies Registry\u201d (English)<\/p><p>2. Online payment methods: credit card, PPS and e-wallets<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c272a9 elementor-widget elementor-widget-heading\" data-id=\"1c272a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Details of late filing penalties for Annual Returns<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7dea8f elementor-widget elementor-widget-heading\" data-id=\"b7dea8f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">When should NAR1 be filed?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ff6c48 elementor-widget elementor-widget-text-editor\" data-id=\"7ff6c48\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A limited company must file its Annual Return within 42 days after each anniversary of its incorporation.<\/p><p>For example, if a company was incorporated on January 2, 2026, it must file NAR1 within 42 days from January 2 each year. Filing after 42 days is considered late filing of the Annual Return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ee26ab elementor-widget elementor-widget-heading\" data-id=\"6ee26ab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Late filing of NAR1 requires payment of a higher registration fee<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2d1d14 elementor-widget elementor-widget-text-editor\" data-id=\"f2d1d14\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For late filing of an Annual Return (AR) for a local private company limited by shares, i.e. Form NAR1, a higher Annual Return registration fee is payable based on the number of days late, ranging from HK$870 to HK$3,480. Details are as follows:<\/p><ol><li>Late by 42 days to 3 months: registration fee increases to $870<\/li><li>Late by 3 to 6 months: registration fee increases to $1,740<\/li><li>Late by 6 to 9 months: registration fee increases to $2,610<\/li><li>Late by 9 months or more: registration fee increases to $3,480<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf1cb4 elementor-widget elementor-widget-heading\" data-id=\"3cf1cb4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Court fines for late filing of Annual Returns<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9def788 elementor-widget elementor-widget-text-editor\" data-id=\"9def788\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under the relevant provisions of the Companies Ordinance and its subsidiary legislation, and section 113B of the Criminal Procedure Ordinance (Cap. 221, Laws of Hong Kong), the maximum fixed penalty for failing to file an Annual Return is HK$50,000, and the maximum daily default fine is $1,000 per day.<\/p><p>Source: <a href=\"https:\/\/www.cr.gov.hk\/en\/faq\/faq-compliance.htm\" target=\"_blank\" rel=\"noopener\"><strong>Companies Registry<\/strong> &#8211; Compliance<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dec521 elementor-align-left elementor-mobile-align-justify elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"7dec521\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">WhatsApp General Accounting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b8958f elementor-widget elementor-widget-heading\" data-id=\"1b8958f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why does late filing of NAR1 require a court appearance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85e2f3c elementor-widget elementor-widget-text-editor\" data-id=\"85e2f3c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Because failing to file, or filing late, a statutory return constitutes a breach of the Companies Ordinance, and the Companies Registry may prosecute the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62be291 elementor-widget elementor-widget-heading\" data-id=\"62be291\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The Companies Registry prosecutes companies for late filing of Annual Returns<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eea05d elementor-widget elementor-widget-text-editor\" data-id=\"9eea05d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under the relevant provisions of the Companies Ordinance, late filing of an Annual Return constitutes a breach. The Companies Registry will prosecute the company, and the responsible person(s) or a designated representative must attend court on the company\u2019s behalf. The judge will then impose a fine depending on the seriousness of the case.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8edb1ed elementor-widget elementor-widget-image\" data-id=\"8edb1ed\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"1524\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111845.webp\" class=\"attachment-full size-full wp-image-25300\" alt=\"Late filing of Annual Returns: prosecution by the Companies Registry\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111845.webp 1200w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111845-236x300.webp 236w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111845-806x1024.webp 806w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111845-768x975.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef08048 elementor-widget elementor-widget-heading\" data-id=\"ef08048\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Case sharing: court cases for late filing of NAR1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fa2881 elementor-widget elementor-widget-text-editor\" data-id=\"1fa2881\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General Accounting has represented clients in court on multiple occasions. In addition to paying the maximum late filing registration fee of HK$3,480, the court may also impose an additional fine ranging from HK$4,000 to HK$10,000. The judge may also warn in the judgment that if the same offence is committed again, the fine will be substantially increased. Do not take risks\u2014file your Annual Return on time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc5b0e3 elementor-widget elementor-widget-image\" data-id=\"dc5b0e3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"1232\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111838.webp\" class=\"attachment-full size-full wp-image-25299\" alt=\"Annual Return late filing penalties\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111838.webp 1200w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111838-292x300.webp 292w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111838-997x1024.webp 997w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20241107111838-768x788.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d7dc9 elementor-widget elementor-widget-heading\" data-id=\"d0d7dc9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Top 10 common Annual Return mistakes and how to complete the form correctly<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b167bef elementor-widget elementor-widget-text-editor\" data-id=\"b167bef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. Incorrect Business Registration Number format<\/strong><\/p><p>After the implementation of the Unique Business Identifier, the Annual Return must state the first 8 digits of the Business Registration Number (BRN). There is no need to include the \u201c-000\u201d or \u201c-001\u201d after the 8 digits.<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/cr-forms-guide\">Companies Registry new form guide<\/a><\/p><p><strong>2. Incorrect address format<\/strong><\/p><p>You must complete the address according to the prescribed format in the Annual Return. Do not put all address information into a single box.<\/p><p><strong>3. Tampering with the QR code<\/strong><\/p><p>Do not add, remove or modify the QR code printed on the Annual Return. Any alteration may disrupt the Companies Registry\u2019s authentication of the document content.<\/p><p><strong>4. Mixing pages from the new and old forms<\/strong><\/p><p>As the Companies Registry updated the Annual Return in 2024, there have been cases of mixing pages from the new and old forms. Do not photocopy the old form for convenience, replace only the first page and update the date, and assume it counts as the new NAR1.<\/p><p>With the 2026 NAR1 form update, not only has the content changed, but the page order is also completely different from the previous form. Please check whether the form number at the bottom of the form is consistent.<\/p><p><strong>5. Unnecessary punctuation<\/strong><\/p><p>For the 2026 version of the Annual Return, do not add any punctuation or currency symbols. Simply enter the numbers as instructed. The Companies Registry has designed the form so that the required fields are numeric, so there is no need to add HKD, USD or any other punctuation.<\/p><p><strong>6. Missing or incorrect share information<\/strong><\/p><p>The total number of shares issued does not match the sum of shares held by shareholders, or the number of shares is omitted. These two errors are usually due to carelessness or a lack of understanding of the meaning of share capital and how it is calculated.<\/p><p>Example: The company has issued 10 shares and the total paid-up share capital is $10,000. Without a <a href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\">professional company secretarial firm<\/a>, it is easy to mistakenly enter all figures as 10,000.<\/p><p>We recommend that SMEs and start-ups engage a professional company secretary licensed as a TSPC to handle the Annual Return and company secretarial matters.<\/p><p>General Accounting has been established for over 20 years. Our TSPC licence number is TC002940, and we provide Annual Return filing and company secretarial services.<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/company-secretary-services\/\"><strong>Company Secretary Licence, Qualifications, Legal Liabilities and Duties | TCSP<\/strong><strong> Licence Requirements and Renewal Notes<\/strong><\/a><\/p><p><strong>7. Incorrect English name format<\/strong><\/p><p>You should enter the director\u2019s or shareholder\u2019s English surname and given name in the spaces provided in accordance with the Companies Registry\u2019s requirements.<\/p><p><strong>8. Incorrect remarks entry<\/strong><\/p><p>Select the correct remarks field to provide details of the <a href=\"https:\/\/www.genacct.com\/en\/share-transfer\/\">share transfer<\/a>.<\/p><p><strong>9. Nature of business does not match the business code<\/strong><\/p><p>Refer to the <a href=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/List_of_buz_nature.pdf\" data-wplink-edit=\"true\">Nature of Business Codes and Descriptions Table<\/a>, select the business code relevant to your industry, and confirm that the nature of business matches the code.<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/br-corp\/\"><strong>What does \u201cCORP<\/strong><strong>\u201d on the Business Registration Certificate mean?<\/strong><strong>How to choose the BR<\/strong><strong> nature of business? (With business descriptions and a step-by-step guide)<\/strong><\/a><\/p><p><strong>10. Incorrect continuation sheets<\/strong><\/p><p>Select the correct continuation sheet A, B, C, D or E, and state the correct number of continuation sheets.<\/p><p>Source: <a href=\"https:\/\/www.cr.gov.hk\/tc\/publications\/docs\/ec1-2024-c.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-edit=\"true\">Companies Registry circular<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c1346 elementor-align-left elementor-mobile-align-justify elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"d7c1346\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">WhatsApp General Accounting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a41be58 elementor-widget elementor-widget-heading\" data-id=\"a41be58\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consequences of completing the Annual Return incorrectly<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f640eb elementor-widget elementor-widget-text-editor\" data-id=\"4f640eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Companies Registry will return an incorrectly completed NAR1 form to the submitter, and the company must re-file the Annual Return (AR). At best, errors increase the Companies Registry\u2019s administrative workload; at worst, they affect company operations, because incorrect filing and late filing also delay public inspection (company search).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8112655 elementor-widget elementor-widget-heading\" data-id=\"8112655\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Real case: incorrect Annual Return filing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7188fa3 elementor-widget elementor-widget-text-editor\" data-id=\"7188fa3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General Accounting once received a request for assistance from a client who wanted to <a href=\"https:\/\/www.genacct.com\/en\/purchasing-property-via-a-company\/\">purchase property through a limited company<\/a>. Although they had found a suitable property, the estate agent discovered during an online company search that the Companies Registry records showed the latest Annual Return had not been filed. The client was puzzled because they had previously submitted NAR1 themselves.<\/p><p>General Accounting found that, due to errors in the Annual Return, the Companies Registry returned the incorrect Annual Return to the company\u2019s registered address. The client did not realise they needed to correct the NAR1 and resubmit it to the Companies Registry.<\/p><p>As a result, the matter was left unresolved until they needed to buy a property through the company. When the estate agent searched the company\u2019s Significant Controllers Register on the <a href=\"https:\/\/www.genacct.com\/en\/cr-icris\">CR e-Services website<\/a>, the issue came to light.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbcc69d elementor-widget elementor-widget-heading\" data-id=\"fbcc69d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-507dbc2 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"507dbc2\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-844' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">Q: Why was the new AR1 form introduced?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>A: Because the second phase of the Unique Business Identifier was implemented, the AR1 form now uses the Business Registration Number to replace the CI Number.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">Q: Who can represent the company in court for late filing of NAR1?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>A: An authorised representative of the company may appear in court on the company\u2019s behalf.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-31ed680\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-31ed680 uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">Q: What documents does the representative need to prepare for court?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>A: An authorisation letter from the company and identity proof are required.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e2b622 elementor-widget elementor-widget-html\" data-id=\"3e2b622\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/CS4S2agpUG4?si=DQxYPkuFERDq4S31\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0171e35 elementor-widget elementor-widget-heading\" data-id=\"0171e35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78f4b85 elementor-widget elementor-widget-text-editor\" data-id=\"78f4b85\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In summary of the above details on Annual Return late filing penalties and the 10 most common mistakes and correct completion methods, company officers should handle the Annual Return carefully to avoid higher registration fees, court proceedings, and a daily fine of HK$1,000 for late filing.<\/p><p>The Annual Return is a statutory return that a company must file each year to report its structure and key changes, enabling public inspection. Incorrect filings will be returned, delaying public inspection and affecting company operations and even important transactions.<\/p><p>We recommend that company officers appoint a licensed Trust or Company Service Provider (TCSP) to act as company secretary and handle the filing of Form NAR1.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b400b2 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"6b400b2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e622a0c elementor-widget elementor-widget-text-editor\" data-id=\"e622a0c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General Accounting has been established for over 20 years and provides <strong>company secretarial<\/strong> services. TCSP licence number: TC002940. If you have any questions about <strong>late filing penalties for Annual Returns<\/strong>, our professional Customer Service Managers can provide free initial assistance with <strong>Annual Return<\/strong> enquiries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6e2aa elementor-widget elementor-widget-text-editor\" data-id=\"2b6e2aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/new-annual-return\/\">Step-by-step guide to completing the new Annual Return (NAR1): Unique Business Identifier and Nature of Business list (with links)<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/business-registration\/\">The Ultimate Guide to the Hong Kong Business Registration Certificate: Latest BR Application, Fees, Documents, and Renewal<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/employer-obligations\/\">[Employer&#8217;s Reporting Obligations] What is IR56H? A summary of employer tax obligations and form purposes<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">[Corporate Tax Filing] Unlimited\/Limited Company Tax Filing Tutorial | Latest Guide on Rates, Fees, and Procedures<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7635654\" data-id=\"7635654\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57b936e uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"57b936e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about the Annual Return<br \/>General Accounting offers free consultation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"25296\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"[Annual Return Penalties] Why do you have to go to court for late NAR1 filing? 10 common mistakes and the correct way to complete the form\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"25296\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Annual Return late filing penalties\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<b style=\"font-size: 36px; font-weight: 600; color: #195562;\">Do you need to learn about General Accounting\u2019s professional services? <\/b>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-94294a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94294a1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2543f1b\" data-id=\"2543f1b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58154d4 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"58154d4\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u8a3b\u518a\u6613\u958b\u516c\u53f8\u6d41\u7a0b-\u516c\u53f8\u79d8\u66f8.webp);\" role=\"img\" aria-label=\"Easy Company Formation Process - Company Secretary\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\">\n\t\t\t\t\t\tCompany Secretarial Service\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-27b4552\" data-id=\"27b4552\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db38d43 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"db38d43\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5160623\" data-id=\"5160623\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e050aa4 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"e050aa4\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u73fe\u6210\u516c\u53f8\u670d\u52d9\u5716_\u539f\u5716-e1692346413948.webp);\" role=\"img\" aria-label=\"Shell Company - Ready-made Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/buy-existing-company\/\">\n\t\t\t\t\t\tReady-Made Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b00ce68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00ce68\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3487fd2\" data-id=\"3487fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624343c elementor-widget elementor-widget-heading\" data-id=\"624343c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Questions about late filing of Annual Returns<br \/>General Accounting offers free consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050ccaa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"050ccaa\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b55c55a elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"b55c55a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-943c3c4 elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"943c3c4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Company Secretary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>How are Annual Return late filing penalties calculated? Why do late NAR1 filings require a court appearance? Recently, we have received many enquiries about prosecutions by the Companies Registry for late filing of Annual Returns. We have also handled many cases where forms were returned due to errors in the Annual Return. This is because, [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":24588,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[163,125],"tags":[177,151,176],"class_list":["post-25296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-companies-registry-forms","category-blogs","tag-annual-return","tag-company-secretary","tag-nar1"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=25296"}],"version-history":[{"count":7,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25296\/revisions"}],"predecessor-version":[{"id":26723,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25296\/revisions\/26723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24588"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=25296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=25296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=25296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}