{"id":27271,"date":"2026-07-09T14:06:22","date_gmt":"2026-07-09T14:06:22","guid":{"rendered":"https:\/\/www.genacct.com\/hk-new-company-first-year-checklist\/"},"modified":"2026-07-20T02:29:05","modified_gmt":"2026-07-20T02:29:05","slug":"hk-new-company-first-year-checklist","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/hk-new-company-first-year-checklist\/","title":{"rendered":"What to do after setting up a company? An 18-month compliance timeline for a new Hong Kong company\u2019s first operating cycle (Complete 2026 Guide)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27271\" class=\"elementor elementor-27271 elementor-26978\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6182f14 myahref elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6182f14\" 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-ac65805\" data-id=\"ac65805\" 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-b0a8ffe elementor-widget elementor-widget-text-editor\" data-id=\"b0a8ffe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<article class=\"genacct-article\"><div class=\"hook-block\">In the <strong>first operating cycle after incorporation (18 months)<\/strong>, a new Hong Kong company must complete multiple statutory compliance obligations: Business Registration (BR) renewal; filing the Annual Return (NAR1) within 42 days of the incorporation anniversary; keeping the Significant Controllers Register (SCR) immediately upon incorporation; filing the Employer\u2019s Return (BIR56A) within 1 month of receipt; filing the first Profits Tax Return together with the statutory audit report; retaining accounting records for 7 years; appointing a company secretary; and confirming engagement of a licensed TCSP service provider. Any overdue item may result in penalties, or even the company being struck off the register.<\/div><div class=\"article-intro\"><p>Just obtaining the Certificate of Incorporation does not mean you can focus solely on running the business. Hong Kong\u2019s Companies Ordinance (Cap. 622), Business Registration Ordinance (Cap. 310), Inland Revenue Ordinance (Cap. 112), and Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615) all apply at the same time. During the first operating cycle, the person in charge of a new company must handle multiple statutory compliance items, each with a clear deadline and a tiered penalty structure. Taking a limited company as an example, if you file the full set of incorporation documents electronically together with the first-year business registration fee, the total government fees are about <strong>HKD 3,895<\/strong>; however, what many entrepreneurs overlook is that failing to keep accounts and complete the audit on time, filing NAR1 late, or not renewing the Business Registration Certificate can all lead to substantial penalties, and even prosecution.<\/p><p>This article explains, in a timeline format, the first full tax and compliance cycle (18 months) for a Hong Kong company\u2014covering the required compliance items, relevant legislation, fees, deadlines, and penalties\u2014so entrepreneurs can avoid common pitfalls.<\/p><\/div><aside class=\"key-takeaways\" aria-label=\"\u91cd\u9ede\u6458\u8981\"><h2>Key Summary<\/h2><ul><li><strong>Total government fees:<\/strong> Electronic incorporation of a limited company: HKD 3,895 (Business Registration fee HKD 2,350 + Company Registration fee HKD 1,545)<\/li><li><strong>BR renewal:<\/strong> The Inland Revenue Department will send a renewal notice about 1 month before expiry; if overdue by more than 1 month, an additional penalty of HKD 300 will be imposed, and serious cases may result in a court summons.<\/li><li><strong>NAR1:<\/strong> Must be filed within 42 days of the incorporation anniversary; on-time fee is HKD 105; late-filing penalties escalate from HKD 870 to HKD 3,480.<\/li><li><strong>SCR:<\/strong> The Significant Controllers Register must be kept immediately upon incorporation; any changes must be updated promptly.<\/li><li><strong>Statutory audit (Audit) and tax filing:<\/strong> Around 18 months after incorporation, you will receive the first Profits Tax Return (BIR51), which must be filed together with an audit report issued by a Hong Kong practising CPA.<\/li><li><strong>Employer\u2019s Return:<\/strong> Around 13\u201320 months after incorporation, you will receive BIR56A (subject to the IRD\u2019s actual issuance); even with zero employees, you must file a nil return within 1 month.<\/li><li><strong>Company secretary:<\/strong> Must be appointed; the sole director cannot act as the company secretary (Cap. 622).<\/li><li><strong>TCSP:<\/strong> A licensing requirement for service providers; entrepreneurs must ensure they engage a licensed provider (Cap. 615).<\/li><\/ul><\/aside><div class=\"spec-snapshot\"><h2>Compliance snapshot for a new Hong Kong company\u2019s first operating cycle<\/h2><ul><li><strong>Statutory compliance items:<\/strong> 9 items (BR, NAR1, SCR, statutory audit, Profits Tax, Employer\u2019s Return, accounting records, company secretary, confirm licensed TCSP service provider)<\/li><li><strong>Applicable legislation:<\/strong> 4 ordinances in total \u2014 Cap. 622 \/ Cap. 310 \/ Cap. 112 \/ Cap. 615<\/li><li><strong>Government fees (limited company incorporation):<\/strong> HKD 3,895 (electronic filing, including first-year BR)<\/li><li><strong>Maximum late-filing penalty:<\/strong> HKD 3,480 (highest tier under the NAR1 tiered penalty system)<\/li><li><strong>Timing of the first tax return:<\/strong> About 18 months after incorporation (BIR51)<\/li><li><strong>Accounting records retention:<\/strong> 7 years (Cap. 112 \u00a751C)<\/li><\/ul><\/div><nav class=\"table-of-contents\" aria-label=\"\u76ee\u9304\"><h2>Table of Contents<\/h2><ul><li><a href=\"#section-law\">Hong Kong company legal framework \u2014 4 core ordinances<\/a><\/li><li><a href=\"#section-types\">Hong Kong company types \u2014 limited company vs unlimited company<\/a><\/li><li><a href=\"#section-flow\">5 steps to incorporate a company (official process)<\/a><\/li><li><a href=\"#section-fees\">Government fees (official data)<\/a><\/li><li><a href=\"#section-br\">Business Registration (BR) \u2014 renewal and penalties<\/a><\/li><li><a href=\"#section-nar1\">Annual Return (NAR1) \u2014 the 42-day deadline<\/a><\/li><li><a href=\"#section-scr\">Significant Controllers Register (SCR) \u2014 must be kept immediately upon incorporation<\/a><\/li><li><a href=\"#section-tax\">Tax filing and statutory audit \u2014 the most commonly overlooked cost<\/a><\/li><li><a href=\"#section-secretary\">Company secretary \u2014 legal requirement<\/a><\/li><li><a href=\"#section-tcsp\">TCSP regime \u2014 regulation of service providers<\/a><\/li><li><a href=\"#section-timeline\">18-month compliance timeline summary table<\/a><\/li><li><a href=\"#section-faq\">Frequently Asked Questions (FAQ)<\/a><\/li><\/ul><\/nav><hr \/><h2 id=\"section-law\">Hong Kong company legal framework \u2014 4 core ordinances<\/h2><p>Incorporating and operating a company in Hong Kong is mainly governed by four core ordinances that apply concurrently:<\/p><table><thead><tr><th>Ordinance<\/th><th>Function<\/th><\/tr><\/thead><tbody><tr><td>Companies Ordinance (Cap. 622)<\/td><td>Company incorporation and governance, statutory audit, NAR1, SCR, company secretary<\/td><\/tr><tr><td>Business Registration Ordinance (Cap. 310)<\/td><td>Business Registration (BR) regime and renewal<\/td><\/tr><tr><td>Inland Revenue Ordinance (Cap. 112)<\/td><td>Tax regime (Profits Tax, Employer\u2019s Return), retention of accounting records for 7 years<\/td><\/tr><tr><td>Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615)<\/td><td>Regulation of service providers (ensure TCSP licensing)<\/td><\/tr><\/tbody><\/table><p>As the person in charge of a new company, you need to understand that these four ordinances <strong>apply concurrently<\/strong>: Cap. 622 governs corporate governance, NAR1 and SCR; Cap. 310 governs BR; Cap. 112 governs Profits Tax and accounting records; and Cap. 615 governs the licensing regime for \u201ctrust or company service providers\u201d (TCSP). In other words, Cap. 615 does not directly regulate your company itself; it regulates the service providers who offer you company secretarial, incorporation, or registered address services. As the person in charge of a new company, you must <strong>choose a service provider with a valid TCSP licence<\/strong> to avoid gaps in your compliance service chain; any breach of any ordinance may result in separate penalties or criminal liability.<\/p><hr \/><h2 id=\"section-types\">Hong Kong company types \u2014 limited company vs unlimited company<\/h2><h3>1. Private limited company (Limited Company)<\/h3><ul><li>Has separate legal personality<\/li><li>Shareholders\u2019 liability is limited<\/li><li>Governed by the Companies Ordinance (Cap. 622)<\/li><\/ul><h3>2. Sole proprietorship \/ partnership (commonly referred to as an unlimited company)<\/h3><ul><li>Does not have legal personality<\/li><li>The proprietor bears unlimited liability<\/li><li>Governed by the Business Registration Ordinance (Cap. 310)<\/li><\/ul><p>This article mainly explains <strong>private limited companies<\/strong>, as this is the most common startup structure in Hong Kong and has the strictest compliance requirements (including NAR1, SCR, company secretary, etc.). If you choose to set up an unlimited company, while there are fewer compliance requirements, you will need to bear <strong>unlimited personal legal liability<\/strong>, which is materially different from a limited company. For a detailed comparison, please refer to <a href=\"https:\/\/www.genacct.com\/en\/differences-between-unlimited-and-limited-company\/\">the differences between a limited company and an unlimited company<\/a>.<\/p><hr \/><h2 id=\"section-flow\">5 steps to incorporate a company (official process)<\/h2><p>The Companies Registry\u2019s 5 steps for electronic incorporation are as follows:<\/p><figure class=\"wp-block-image size-full\" style=\"width: 90%; max-width: 90%; margin-left: auto; margin-right: auto;\"><img decoding=\"async\" title=\"Official 5-step flowchart for incorporating a company in Hong Kong\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/07\/\u9999\u6e2f\u958b\u516c\u53f8\u5b98\u65b9-5-\u6b65\u9a5f\u6d41\u7a0b\u5716.webp\" alt=\"The Companies Registry\u2019s official 5-step flowchart for incorporating a company in Hong Kong, including company name search, document submission, e-incorporation, bank account opening, and post-incorporation compliance\" width=\"90%\" \/><\/figure><h3>Step 1: Company name search<\/h3><p>Use the Companies Registry\u2019s search system to confirm whether the proposed name is available:<br \/><a href=\"https:\/\/www.e-services.cr.gov.hk\" target=\"_blank\" rel=\"noopener\" aria-label=\"ICRIS \u516c\u53f8\u67e5\u518a\u7cfb\u7d71\">https:\/\/www.e-services.cr.gov.hk<\/a>. Before naming, it is recommended to review <a href=\"https:\/\/www.genacct.com\/en\/company-search\/\">key points for company name searches<\/a> to avoid delays due to name issues.<\/p><h3>Step 2: Submit documents<\/h3><p>You need to submit:<\/p><ul><li>NNC1 (Incorporation Form)<\/li><li>IRBR1 (Business Registration)<\/li><li>Articles of Association<\/li><\/ul><h3>Step 3: E-incorporation<\/h3><p>If the information is complete:<\/p><ul><li>You can submit electronically<\/li><li>The Certificate of Incorporation and BR will be issued at the same time<\/li><\/ul><h3>Step 4: Open a bank account<\/h3><p>Banks will review under KYC \/ AML rules:<\/p><ul><li>Company documents<\/li><li>Directors\u2019 and shareholders\u2019 identities<\/li><li>Business proof<\/li><\/ul><p>\ud83d\udccc Banks have the final approval authority\u2014incorporating a company does not mean you will definitely be able to open an account. If you encounter difficulties during bank approval, you may refer to <a href=\"https:\/\/www.genacct.com\/en\/open-company-bank-account\/\">the Hong Kong company bank account application process<\/a> to understand common rejection reasons and solutions.<\/p><h3>Step 5: Items that must be completed immediately after incorporation<\/h3><p>After incorporation, it is not the case that you only need to deal with compliance matters at the next anniversary. The following items must be handled immediately after incorporation:<\/p><ul><li><strong>Appoint a company secretary<\/strong> (Cap. 622 \u00a7474): A company must appoint a company secretary upon incorporation; the sole director cannot act as the company secretary.<\/li><li><strong>Keep the Significant Controllers Register (SCR)<\/strong> (Cap. 622 \u00a7653M): It only needs to be kept at the company\u2019s registered address. If the place of keeping differs from the registered address, you must file Form NR2 to notify the Companies Registry within 15 days.<\/li><\/ul><p>In addition, during the first operating cycle you must continue to handle the following compliance items:<\/p><ul><li>NAR1 annual return filing (within 42 days)<\/li><li>BR renewal (annually)<\/li><li>Employer\u2019s Return (BIR56A) filing<\/li><li>Bookkeeping and statutory audit<\/li><li>Profits Tax filing (BIR51)<\/li><\/ul><p>The 18-month compliance timeline below lays out the above requirements in chronological order. If you still find the process complex, or are concerned about missing any deadlines, you may have a licensed TCSP service provider track items on your behalf\u2014such as SCR keeping, NAR1 filing, BR renewal reminders, bookkeeping, and tax representative extension arrangements\u2014so you can focus on business development.<\/p><p>General Accounting (Genacct) is a licensed TCSP (TC002940) and provides one-stop services including company secretarial services, SCR keeping, NAR1 filing, and BR renewal reminders to help entrepreneurs stay compliant with ease. If needed, please contact <a href=\"https:\/\/web.whatsapp.com\/send?phone=85268183861&amp;text=\" target=\"_blank\" rel=\"noopener\">General Accounting<\/a> for enquiries.<\/p><p>The Companies Registry summarises the incorporation process into <strong>5 stages<\/strong>. If you would like a more detailed checklist to follow item by item, you may also refer to our \u201c<a href=\"https:\/\/www.genacct.com\/en\/company-registration-procedure\/\" target=\"_blank\" rel=\"noopener\">Company Incorporation Process<\/a>\u201d (<strong>8-step practical guide<\/strong>), which is suitable for tracking progress step by step when preparing to incorporate.<\/p><figure class=\"wp-block-image size-full\" style=\"width: 90%; max-width: 90%; margin-left: auto; margin-right: auto;\"><img decoding=\"async\" title=\"Timeline of 7 compliance items in a new Hong Kong company\u2019s first operating cycle\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/07\/\u9999\u6e2f\u65b0\u516c\u53f8\u9996\u500b\u71df\u904b\u9031\u671f-7-\u9805\u5408\u898f\u4e8b\u9805\u6642\u9593\u8ef8.webp\" alt=\"Timeline of 7 compliance items in a new Hong Kong company\u2019s first operating cycle, covering BR renewal, NAR1 annual return, SCR, Profits Tax filing together with statutory audit, Employer\u2019s Return BIR56A, retention of accounting records for 7 years, and appointing a company secretary and confirming a licensed TCSP service provider\" width=\"90%\" \/><\/figure><hr \/><h2 id=\"section-fees\">Government fees<\/h2><h3>4.1 Business Registration (IRD)<\/h3><ul><li>1-year certificate: approx. HKD 2,350<\/li><li>3-year certificate: approx. HKD 6,170<\/li><\/ul><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40 IRD \u5546\u696d\u767b\u8a18\u8cbb\u8868\u683c\">IRD \u2014 Business Registration fee table<\/a><\/p><h3>4.2 Company Registration fee (CR)<\/h3><ul><li>Electronic filing: approx. HKD 1,545<\/li><\/ul><div class=\"callout-block\"><h3>\ud83d\udccc Minimum total government fees<\/h3><p>\ud83d\udc49 Approx. <strong>HKD 3,895<\/strong> (electronic filing, including HKD 2,350 for a 1-year BR certificate + HKD 1,545 company registration fee)<\/p><\/div><p>These fees are government charges only and do not include professional service fees such as secretarial services, bank account opening, and registered address services.<\/p><hr \/><h2 id=\"section-br\">Business Registration (BR) \u2014 renewal and penalties<\/h2><p>The Business Registration Certificate (Business Registration, or BR) is a basic certificate that every company operating in Hong Kong must hold, issued by the Inland Revenue Department (IRD). A limited company usually applies for the first-year BR together with the incorporation process, and must renew it annually thereafter.<\/p><p>According to official IRD information, for the 2026\/27 year of assessment, the Business Registration fee for a 1-year certificate is <strong>HKD 2,350<\/strong> (registration fee HKD 2,200 + levy HKD 150), while a 3-year certificate is HKD 6,170 (registration fee HKD 5,720 + levy HKD 450). The HKD 150 levy resumed in 2026\u201327 after the two-year waiver period ended.<\/p><p>The IRD usually sends a renewal notice about 1 month before the BR expiry date. It is recommended that you record the BR expiry date when incorporating and prepare for renewal proactively, rather than waiting passively for mail. Some eligible companies may apply for a <a href=\"https:\/\/www.genacct.com\/en\/exemption-br-fee\/\">Business Registration fee waiver<\/a>; please refer to the relevant eligibility requirements for details.<\/p><p>If BR is overdue by more than 1 month, the IRD will impose an additional penalty of HKD 300. While BR overdue will not immediately cause the company to be struck off, continued non-payment can affect the company\u2019s reputation and hinder bank account operations. The maximum penalty upon conviction is a fine of HKD 5,000 and imprisonment for 1 year. If a company leaves BR overdue unresolved for a long time and later also becomes seriously overdue in filing the Annual Return (NAR1), it may be prosecuted by the Companies Registry as well. For NAR1 late-filing penalties and court consequences, please refer to <a href=\"https:\/\/www.genacct.com\/en\/annual-return-mistake\/\">Annual Return penalties<\/a>.<\/p><hr \/><h2 id=\"section-nar1\">Annual Return (NAR1) \u2014 the 42-day deadline<\/h2><h3>Legal Requirements<\/h3><p>Must be filed within 42 days of the incorporation anniversary<\/p><h3>Late-filing fees<\/h3><p>HKD 870 \u2192 HKD 3,480 (tiered system)<\/p><p>The fee for filing NAR1 on time is HKD 105. For how to complete the new NAR1 and key points to note, please refer to <a href=\"https:\/\/www.genacct.com\/en\/new-annual-return\/\">the new Annual Return guide<\/a>. Once overdue, the tiered penalties rise quickly:<\/p><ul><li>Overdue by 42 days to 3 months: HKD 870<\/li><li>Overdue by 3 to 6 months: HKD 1,740<\/li><li>Overdue by 6 to 9 months: HKD 2,610<\/li><li>Overdue by more than 9 months: HKD 3,480<\/li><\/ul><p>This tiered penalty regime is governed by the Companies (Fees) Regulation (Cap. 622K), and the Companies Registry has no discretion to waive it. More seriously, if a company is seriously overdue in filing NAR1, it may be prosecuted by the Companies Registry, with a maximum fine of HKD 50,000 plus a daily default fine of HKD 1,000 (Companies Ordinance section 662). If prosecuted, in addition to the tiered penalties, the company may also need to attend court. For common misconceptions and remedial steps, please refer to <a href=\"https:\/\/www.genacct.com\/en\/annual-return-mistake\/\">Annual Return penalties<\/a>. For the form format and key completion points, please refer to <a href=\"https:\/\/www.genacct.com\/en\/new-annual-return\/\">NAR1 form format and common completion errors<\/a>.<\/p><p>A common misconception is that \u201ca dormant company does not need to file NAR1\u201d. This needs to be distinguished accurately between two situations:<\/p><ul><li><strong>You simply believe there is no business, but have not completed the statutory procedure with the Companies Registry<\/strong>: You must still file NAR1 every year, otherwise the company may be struck off by the Companies Registry.<\/li><li><strong>The company has been formally declared a dormant company in accordance with the law<\/strong>: Under sections 5 and 663 of the Companies Ordinance (Cap. 622), after the company passes a special resolution and delivers the prescribed documents to the Companies Registry to declare dormant status, it may be exempted from filing NAR1, holding an AGM, and appointing an auditor.<\/li><\/ul><p>Entrepreneurs who are about to apply for, or have applied for, dormant status should note that this exemption requires a formal statutory procedure\u2014it is not an automatic exemption just because you are not doing business.<\/p><hr \/><h2 id=\"section-scr\">Significant Controllers Register (SCR) \u2014 must be kept immediately upon incorporation<\/h2><h3>Company responsibilities<\/h3><ul><li>Keep controllers\u2019 information<\/li><li>Keep at a Hong Kong address<\/li><li>Make available for inspection by law enforcement officers<\/li><\/ul><h3>Update requirements<\/h3><p>Must be updated after any change in information<\/p><p>The SCR (Significant Controllers Register) requirement was introduced under the Companies (Amendment) Ordinance 2018 and took effect on 1 March 2018. All companies incorporated in Hong Kong (except listed companies) must keep an SCR to record information on the company\u2019s significant controllers.<\/p><p>SCR compliance has three aspects: keeping, recording, and making available for inspection. Penalties for non-compliance with SCR requirements: HKD 25,000 (level 4) plus a daily default fine of HKD 700. If false information is provided knowingly or recklessly, upon conviction on indictment the penalty is a fine of HKD 300,000 plus imprisonment for 2 years; on summary conviction, a fine of HKD 100,000 plus imprisonment for 6 months.<\/p><p>Any change in significant control status (e.g., share transfer or change in voting rights) must be updated in the SCR promptly. According to the Companies Registry\u2019s official guidance, for registrable changes relating to an individual controller, the change must be entered in the register within 7 days after the person confirms all particulars; for a legal entity controller, the SCR must be updated within 7 days after the company receives the change notice. Many new company owners overlook this update window, creating potential compliance risks.<\/p><hr \/><h2 id=\"section-tax\">Tax filing and statutory audit \u2014 the most commonly overlooked cost<\/h2><h3>8.1 Statutory audit (Audit) and Profits Tax<\/h3><p>Hong Kong Profits Tax adopts a <strong>two-tiered<\/strong> system, implemented from the 2018\/19 year of assessment:<\/p><h4>Corporate tax rates<\/h4><ul><li>8.25% (first HKD 2,000,000 of assessable profits)<\/li><li>16.5% (remainder)<\/li><\/ul><h4>Unincorporated business tax rates<\/h4><ul><li>7.5% (first HKD 2,000,000)<\/li><li>15% (remainder)<\/li><\/ul><p>What many entrepreneurs do not realise is that a company typically receives its first Profits Tax Return (BIR51) from the IRD about <strong>18 months<\/strong> after incorporation. Under the Companies Ordinance, when a limited company files BIR51, it <strong>must attach an audit report (auditor\u2019s report) issued by a Hong Kong practising CPA<\/strong>. Therefore, from around month 15, you must start organising the first year\u2019s bookkeeping records and engage a CPA to conduct the statutory audit; fees vary depending on the company\u2019s size. If the company had no business in its first year and meets the requirements, you may arrange a <a href=\"https:\/\/www.genacct.com\/en\/?p=27205\">nil return<\/a>. In this article, \u201cnil return\u201d means reporting 0 on the Profits Tax Return without submitting an audit report; however, in addition to having no activity, the company must first file a dormant resolution with the Companies Registry to be eligible.<\/p><p>Within the same group, only one entity may be nominated to enjoy the two-tiered rates concession.<\/p><h3>8.2 Employer\u2019s Return<\/h3><p>Even if the company has only one director (and no other employees), the IRD typically issues the Employer\u2019s Return (BIR56A) about 13\u201320 months after incorporation (subject to the IRD\u2019s actual issuance). The company must complete and return it within <strong>1 month<\/strong>. Even if no salary has been paid, a nil return must still be filed. Late submission may be penalised.<\/p><hr \/><h2 id=\"section-secretary\">Company secretary (legal requirement)<\/h2><h3>Requirements<\/h3><ul><li>A company secretary must be appointed<\/li><li>May be a natural person or a corporate body<\/li><\/ul><h3>Restrictions<\/h3><ul><li>The sole director cannot also be the company secretary<\/li><li>A company incorporated outside Hong Kong cannot act as a Hong Kong company secretary<\/li><li>If company secretarial services are provided by a corporate body, it should be a Hong Kong incorporated limited company; if provided as a business, a valid TCSP licence is also required<\/li><\/ul><p>Under section 474 of the Companies Ordinance (Cap. 622 \u00a7474), every company incorporated in Hong Kong must appoint at least one company secretary who ordinarily resides in Hong Kong. The company secretary\u2019s duties include handling statutory filings, maintaining registered particulars, and assisting the board in complying with regulatory requirements. As the person in charge, you should also understand <a href=\"https:\/\/www.genacct.com\/en\/limited-company-director\/\">the responsibilities and duties of Hong Kong company directors<\/a>, as directors bear ultimate responsibility for compliance.<\/p><p>For professional company secretarial services, please refer to <a href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\" target=\"_blank\" rel=\"noopener\">General Accounting\u2019s company secretarial services<\/a>.<\/p><p>A key point that is often overlooked is: <strong>if the company has only one director, that director cannot act as the company secretary<\/strong> (Cap. 622 \u00a7475(2)). The sole director must appoint another qualified company secretary. Many one-person limited company founders mistakenly believe they can act as the secretary themselves, but this is non-compliant.<\/p><p>If a company has no secretary and remains in breach, it may be fined HKD 50,000 plus a daily default fine of HKD 1,000 (Cap. 622 \u00a7474).<\/p><p>When appointing a company secretary, please use the <a href=\"https:\/\/www.tcsp.cr.gov.hk\/tcspls\/index\" target=\"_blank\" rel=\"noopener\" aria-label=\"TCSP \u6301\u724c\u4eba\u67e5\u518a\u7cfb\u7d71\">Companies Registry TCSP Licensee Register<\/a> to confirm the other party holds a valid licence (TCSP is a licensing requirement for \u201cservice providers\u201d, not a compliance obligation of the company itself, Cap. 615).<\/p><p>General Accounting (Genacct) is a licensed TCSP (TC002940) and provides new company clients with free company secretarial service for the first year.<\/p><hr \/><h2 id=\"section-tcsp\">TCSP regime (service providers)<\/h2><h3>Scope<\/h3><ul><li>Company incorporation services<\/li><li>Company Secretarial Service<\/li><li>Registered address services<\/li><\/ul><h3>Note<\/h3><p>TCSP applies to \u201cservice providers\u201d, not an obligation of the company itself.<\/p><p>Under the Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615), <strong>operating company secretarial services without a licence<\/strong> may constitute a criminal offence, with a maximum penalty upon conviction of a fine of HKD 100,000 plus imprisonment for 6 months (Cap. 615 \u00a753F(2)). This means that as the client (your new company) you do not directly bear the TCSP licensing obligation, but when choosing a secretarial firm you must confirm it holds a valid TCSP licence; otherwise, your compliance service chain will carry significant risk.<\/p><p>It should be noted that the TCSP licensing requirement targets <strong>organisations or individuals who provide company secretarial services in the course of business<\/strong>. Hong Kong law allows the appointment of a natural person who ordinarily resides in Hong Kong (e.g., a full-time employee, relative, or friend) to act as company secretary in a <strong>personal capacity<\/strong>\u2014in such cases, the person is not operating a company secretarial business and is therefore not subject to the TCSP licensing requirement. The TCSP licensing requirement applies to service providers who offer company secretarial, incorporation, or registered address services to the public on a commercial basis.<\/p><p>The public may verify any service provider\u2019s licence status through the <a href=\"https:\/\/www.tcsp.cr.gov.hk\/tcspls\/index\" target=\"_blank\" rel=\"noopener\" aria-label=\"TCSP \u6301\u724c\u4eba\u67e5\u518a\u7cfb\u7d71\">Companies Registry TCSP Licensee Register<\/a>.<\/p><hr \/><h2 id=\"section-timeline\">18-month compliance timeline summary table<\/h2><h3>Overview of compliance items and applicable legislation<\/h3><table><thead><tr><th>Item<\/th><th>Ordinance<\/th><\/tr><\/thead><tbody><tr><td>NAR1 Annual Return<\/td><td>Cap. 622<\/td><\/tr><tr><td>SCR Significant Controllers Register<\/td><td>Cap. 622<\/td><\/tr><tr><td>BR Business Registration<\/td><td>Cap. 310<\/td><\/tr><tr><td>Employer\u2019s Return (BIR56A)<\/td><td>Cap. 112<\/td><\/tr><tr><td>Statutory audit + Profits Tax (BIR51)<\/td><td>Cap. 622 \/ Cap. 112<\/td><\/tr><tr><td>Accounting records retention<\/td><td>Cap. 112 (\u00a751C)<\/td><\/tr><\/tbody><\/table><h3>18-month timeline<\/h3><table><thead><tr><th>Stage<\/th><th>Time point<\/th><th>Statutory items that must be completed<\/th><th>Legal basis<\/th><th>Notes and penalties<\/th><\/tr><\/thead><tbody><tr><td>Day 1 \/ upon incorporation<\/td><td>Immediate<\/td><td>Appoint secretary &amp; keep SCR<\/td><td>Cap. 622<\/td><td>Must be kept immediately after registration. Failure to keep SCR: maximum fine HKD 25,000 + HKD 700 per day<\/td><\/tr><tr><td>About 13\u201320 months after incorporation (subject to the IRD\u2019s actual issuance)<\/td><td>Within 1 month after receiving BIR56A<\/td><td>File the first Employer\u2019s Return<\/td><td>Cap. 112<\/td><td>Report directors\u2019\/employees\u2019 remuneration (nil return required even if no salary is paid)<\/td><\/tr><tr><td>Around month 11<\/td><td>BR expiry date<\/td><td>Renew Business Registration Certificate (BR)<\/td><td>Cap. 310<\/td><td>The IRD sends a notice 1 month before expiry. If overdue by more than 1 month, an additional penalty of HKD 300 applies<\/td><\/tr><tr><td>Around months 12\u201313<\/td><td>Within 42 days of the incorporation anniversary<\/td><td>Annual Return (NAR1)<\/td><td>Cap. 622<\/td><td>Tiered late-filing penalties: HKD 870\u20133,480<\/td><\/tr><tr><td>Months 15\u201318<\/td><td>Before receiving BIR51<\/td><td>Bookkeeping and statutory audit<\/td><td>Cap. 622<\/td><td>Organise bank documents and submit them to a Hong Kong practising CPA for audit<\/td><\/tr><tr><td>Around month 18<\/td><td>Within the BIR51 deadline<\/td><td>File the first Profits Tax Return<\/td><td>Cap. 112<\/td><td>After receiving BIR51, file it together with the accountant\u2019s \u201caudit report\u201d<\/td><\/tr><\/tbody><\/table><p>Please note that the Companies Registry and the IRD generally do not accept \u201cbeing busy and forgetting\u201d as a reason for late filing. However, if the company has appointed a tax representative, the filing deadline may still be extended by applying to the IRD through the tax representative. For details, please refer to <a href=\"https:\/\/www.genacct.com\/en\/tax-deadline\/\">tax filing deadlines<\/a>. Entrepreneurs should set up reminders at the time of incorporation, or engage a reliable secretarial firm to track all deadlines on their behalf.<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u5c07\u8ecd\u6703\u8a08\u516c\u53f8\u79d8\u66f8\u670d\u52d9\">General Accounting\u2019s company secretarial services<\/a> cover compliance items such as SCR keeping, NAR1 filing, BR renewal reminders, and end-to-end follow-up for bookkeeping and audit, helping entrepreneurs focus on business development.<\/p><hr \/><h2>4 core ordinances for first-year compliance when incorporating a company in Hong Kong<\/h2><p>A Hong Kong company\u2019s incorporation and first 18-month compliance cycle involve four core ordinances:<\/p><ul><li><strong>Companies Ordinance (Cap. 622)<\/strong> \u2014 incorporation, NAR1, SCR, company secretary, statutory audit<\/li><li><strong>Business Registration Ordinance (Cap. 310)<\/strong> \u2014 Business Registration (BR) and renewal<\/li><li><strong>Inland Revenue Ordinance (Cap. 112)<\/strong> \u2014 Profits Tax (BIR51), Employer\u2019s Return (BIR56A), accounting records for 7 years<\/li><li><strong>Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615)<\/strong> \u2014 licensing of TCSP service providers<\/li><\/ul><\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc27410 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=\"cc27410\" 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=\u5c07\u8ecd\u6703\u8a08\uff0c\u60a8\u597d\uff01\" 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 via WhatsApp for Free 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-d87c9d9 elementor-widget elementor-widget-heading\" data-id=\"d87c9d9\" 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-8c3e885 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"8c3e885\" 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-147' 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\">How much does it cost to set up a company in Hong Kong?<\/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>Total government fees are about HKD 3,895 (including HKD 2,350 for a 1-year BR certificate filed electronically + HKD 1,545 company registration fee). Actual total costs will increase depending on professional services such as a company secretary firm, CPA audit, registered address, etc. For market rates, please refer to <a href=\"https:\/\/www.genacct.com\/contact\/\" target=\"_blank\" rel=\"noopener\">General Accounting<\/a> for a quotation reference.<\/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-df902fd\" 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-df902fd uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">When is NAR1 due?<\/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>Within 42 days from the anniversary of incorporation. Late-filing penalty tiers: HKD 870 \u2192 HKD 3,480. Serious late cases may be prosecuted, with a maximum fine of HKD 50,000 + a daily default fine of HKD 1,000.<\/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-fa9788d\" 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-fa9788d uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">What is SCR?<\/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 Significant Controllers Register (SCR) that the company must keep. All non-listed companies must maintain it and update it promptly after any change in particulars.<\/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-c6fb829\" 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-c6fb829 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Can one person set up a limited company?<\/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>Yes, but you must comply with the company secretary requirements. A sole director cannot also act as the company secretary (Cap. 622 \u00a7475(2)); you must appoint a separate Hong Kong resident company secretary.<\/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-678b9ae\" 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-678b9ae uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">If the company has no operations, do I still need to file tax returns and submit 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>Yes. Unless you have formally applied for cessation of business or dormancy, NAR1 must be filed every year; if you receive a tax return from the Inland Revenue Department, you must also file a \u201cnil return\u201d within the deadline. Even if there are no employees and no salaries paid, the Employer\u2019s Return (BIR56A) must still be filed as a nil return within 1 month of receipt.<\/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-4a419ed\" 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-4a419ed uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">What happens if you don\u2019t pay the Business Registration Certificate on time?<\/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>If payment is overdue by more than 1 month, the Inland Revenue Department will directly impose an additional penalty of HKD 300. Continued non-compliance may result in a court fine of up to HKD 5,000 and imprisonment for 1 year. Although BR overdue will not immediately lead to the company being struck off, it will seriously affect the company\u2019s reputation and bank account operations.<\/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-c6c3855\" 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-c6c3855 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7\">How long must accounting records be kept?<\/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>Under section 51C of the Inland Revenue Ordinance, a corporation carrying on business in Hong Kong must keep its accounting records for at least 7 years from the transaction date. The maximum fine for breaching this requirement is HKD 100,000.<\/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-59d4732\" 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-59d4732 uael-question-span\" tabindex=\"0\" id=\"uael-faq-8\">What is TCSP?<\/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 licensing regime regulating trust or company service providers (Cap. 615). TCSP is a licensing requirement for \u201cservice providers\u201d rather than a compliance obligation of the company itself, but when choosing a company secretary firm, you should verify that it holds a valid TCSP licence via the <a href=\"https:\/\/www.tcsp.cr.gov.hk\/tcspls\/index\" target=\"_blank\" rel=\"noopener\" aria-label=\"TCSP \u6301\u724c\u4eba\u67e5\u518a\u7cfb\u7d71\">Companies Registry TCSP Licensee Register<\/a>; otherwise, your compliance service chain will carry significant risk.<\/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-3a945f3 elementor-widget elementor-widget-html\" data-id=\"3a945f3\" 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=S_yQV3H2LArkj3BV\" 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-72e13b5 elementor-widget elementor-widget-text-editor\" data-id=\"72e13b5\" 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 holds a Trust or Company Service Provider licence (TC002940). We provide comprehensive BR management services, including BR renewal reminders, address changes, business cessation, and all related tax matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3864713 elementor-widget elementor-widget-text-editor\" data-id=\"3864713\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>About the Author<\/h3><p>Jay Kwong | Senior Consultant at General Accounting<br\/>Specializing in Hong Kong business registration and company secretarial services, Jay has assisted over 10,000 clients with BR applications, renewals, and various corporate matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3918123 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=\"3918123\" 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 via WhatsApp for Free 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-241731f elementor-widget elementor-widget-text-editor\" data-id=\"241731f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Further reading<\/h2><p>\u00a0<\/p><ul><li><a href=\"https:\/\/www.genacct.com\/en\/differences-between-unlimited-and-limited-company\/\">Limited company vs unlimited company<\/a> \u2014 Your choice of company structure directly affects subsequent compliance requirements<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/nil-tax-return\/\">Nil return guide<\/a> \u2014 The correct way to handle Profits Tax and NAR1 when the company has no business<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/annual-return-mistake\/\">Common NAR1 annual return mistakes<\/a> \u2014 Understand the most common errors when filing NAR1<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/limited-company-director\/\">Hong Kong company directors\u2019 responsibilities and duties<\/a> \u2014 The scope of directors\u2019 statutory compliance responsibilities<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/open-company-bank-account\/\">Hong Kong company bank account application process<\/a> \u2014 Required documents and key approval considerations<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/benefits-of-a-limited-company\/\">Top 10 benefits of setting up a limited company<\/a> \u2014 After understanding the benefits, pay even closer attention to first-year compliance<\/li><\/ul><h2>References<\/h2><p>\u00a0<\/p><ol><li>ICRIS Company Search<br \/><a href=\"https:\/\/www.e-services.cr.gov.hk\" target=\"_blank\" rel=\"noopener\" aria-label=\"ICRIS \u516c\u53f8\u67e5\u518a\u7cfb\u7d71\">https:\/\/www.e-services.cr.gov.hk<\/a><\/li><li>Companies Registry<br \/><a href=\"https:\/\/www.cr.gov.hk\/en\/home\/index.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u516c\u53f8\u8a3b\u518a\u8655\">https:\/\/www.cr.gov.hk\/en\/home\/index.htm<\/a><\/li><li>Companies Registry e-Services FAQ<br \/><a href=\"https:\/\/www.cr.gov.hk\/en\/electronic\/e-servicesportal\/faq\/business-registration.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u516c\u53f8\u8a3b\u518a\u8655\u96fb\u5b50\u670d\u52d9 FAQ\">https:\/\/www.cr.gov.hk\/en\/electronic\/e-servicesportal\/faq\/business-registration.htm<\/a><\/li><li>Inland Revenue Department (IRD) \u2014 Business Registration Fees and Levy Table<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40 IRD \u5546\u696d\u767b\u8a18\u8cbb\u53ca\u5fb5\u8cbb\u6536\u8cbb\u8868\uff08\u4e2d\u6587\uff09\">https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf<\/a><\/li><li>Inland Revenue Department (IRD) \u2014 Two-tiered Profits Tax Rates FAQ<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40 IRD \u5229\u5f97\u7a05\u5169\u7d1a\u5236 FAQ\">https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm<\/a><\/li><li>eLegislation \u2014 Companies Ordinance (Cap. 622)<br \/><a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap622\" target=\"_blank\" rel=\"noopener\" aria-label=\"eLegislation \u516c\u53f8\u689d\u4f8b Cap. 622\">https:\/\/www.elegislation.gov.hk\/hk\/cap622<\/a><\/li><li>eLegislation \u2014 Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615)<br \/><a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap615\" target=\"_blank\" rel=\"noopener\" aria-label=\"eLegislation \u6253\u64ca\u6d17\u9322\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6\u689d\u4f8b Cap. 615\">https:\/\/www.elegislation.gov.hk\/hk\/cap615<\/a><\/li><li>Companies Registry SCR Guide PDF<br \/><a href=\"https:\/\/www.cr.gov.hk\/en\/publications\/docs\/35-e.pdf\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u516c\u53f8\u8a3b\u518a\u8655 SCR \u6307\u5357 PDF\">https:\/\/www.cr.gov.hk\/en\/publications\/docs\/35-e.pdf<\/a><\/li><li>Companies Registry TCSP Licensee Register<br \/><a href=\"https:\/\/www.tcsp.cr.gov.hk\/tcspls\/index\" target=\"_blank\" rel=\"noopener\" aria-label=\"TCSP \u6301\u724c\u4eba\u67e5\u518a\u7cfb\u7d71\">https:\/\/www.tcsp.cr.gov.hk\/tcspls\/index<\/a><\/li><\/ol><hr \/>\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-930eb18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930eb18\" 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-568609d\" data-id=\"568609d\" 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-5bd9493 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"5bd9493\" 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 \u201cWhat to do after setting up a company\u201d<br \/>General Accounting offers a free consultation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce57b16 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"ce57b16\" 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-911d57b elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"911d57b\" 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=\"27271\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"911d57b\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"What to do after setting up a company? An 18-month compliance timeline for a new Hong Kong company\u2019s first operating cycle (Complete 2026 Guide)\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"27271\"\/>\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=\"What to do after setting up a company\" 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-d590569 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d590569\" 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-705bf81\" data-id=\"705bf81\" 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-fc9e265 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"fc9e265\" 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-83f5297\" data-id=\"83f5297\" 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-360b683 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"360b683\" 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-b8d2202\" data-id=\"b8d2202\" 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-b7797d8 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"b7797d8\" 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-\u865b\u64ec\u8fa6\u516c\u5ba4.webp);\" role=\"img\" aria-label=\"Easy Company Formation Process - Virtual Office\"><\/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\/virtual-office\/\">\n\t\t\t\t\t\tVirtual Office\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-50856c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50856c8\" 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-8fec731\" data-id=\"8fec731\" 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-d176f81 elementor-widget elementor-widget-heading\" data-id=\"d176f81\" 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 \u201cWhat to do after setting up a company\u201d<br \/>General Accounting offers a free consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f310275 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f310275\" 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-fadcd3b 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=\"fadcd3b\" 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-11c9383 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=\"11c9383\" 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\/set-up-limited-company\/\" 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\">Start a Company<\/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>In the first operating cycle after incorporation (18 months), a new Hong Kong company must complete multiple statutory compliance obligations: Business Registration (BR) renewal; filing the Annual Return (NAR1) within 42 days of the incorporation anniversary; keeping the Significant Controllers Register (SCR) immediately upon incorporation; filing the Employer\u2019s Return (BIR56A) within 1 month of receipt; 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