Who can sign an Annual Return? The Annual Return must be signed by the appropriate person(s) as specified on the Annual Return.
For companies the appropriate signatories are usually directors of the company. Annual Returns from licensees that are Public Authorities should be signed and certified by the Chief Executive Officer of the public authority. Annual Returns held by a local council should be signed by the General Manager. In the case where the licensee is an individual the Annual Return should be completed and signed by that individual.
Related Questions
- If I become eligible to use the instalment method for GST after the first quarter, what period will the Annual GST return cover?
- Who can sign an Annual Return? The Annual Return must be signed by the appropriate person(s) as specified on the Annual Return.
- When should a Hong Kong registered private limited company file its annual return?
