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companies limited by guarantee without a share capital. private unlimited companies with a share capital. public unlimited companies with a share capital. Under section 17, the new CO applies to an existing company formed and registered under any of the former Companies Ordinances prior to the commencement of the new CO.
If the financial year of a local company limited by guarantee begins on or after 3 March 2014: You must deliver an annual return, in respect of every financial year, to the Registrar of Companies for registration within 42 days after the company’s return date (the prescribed time period) according to section 662 of the Companies Ordinance ...
擔保有限公司("Limited by guarantee")是有限公司的另一種形式，相對於股份有限公司而言，擔保有限公司並沒有實益擁有人，因此公司是不能轉讓的。 公司的成員是以擔保額的方式承諾在公司清盤時為公司出資作為公司資產，成員的責任是有限的，並不需要為超出承諾的擔保額的債務負責。 有鑑於以上特點，其形式切合非政府組織(“NGO”)及慈善團體的形象，如要申請就稅務條例第88條豁免繳納香港利得稅的慈善團體，稅務局一般要求公司的形式為擔保有限公司。 香港擔保有限公司的基本結構要求為. - 至少 2 名董事, 以及 1 名公司秘書. 公司成員可同時擔任董事職位。 秘書和公司註冊地址必須在香港境內。另外, 該公司亦應於每年提交公司週年報表時連同已審核之會計報表一併提交。
Discover the unique structure and advantages inherent in a Hong Kong Company Limited by Guarantee (CLG). This guide examines the essential characteristics of a CLG, such as its member-based ownership, limited liability protection, and focus on using profits for social good.
2022年6月21日 · A company limited by guarantee is a company without any share capital or shareholders. This kind of company is limited by guarantee instead of capital, meaning the company is not owned by shareholders but by guarantee members. Their liability is limited to the amount they agree to contribute if the company is being wound up.
2020年8月16日 · 註冊 成立 擔保有限公司 的好處. 擔保有限公司 則類似 股份有限公司，其成員所承擔的風險相對較少。 而且《公司條例》的規管完善，透過註冊成為 擔保有限公司，能提高公眾對其運作的信心。 目前，大多數獲稅務局確認為免稅的慈團體亦多為 擔保有限公司。 成為 慈善機構 的準則？ 正如稅局在其網頁說明， 「並非所有「志願」或所謂「非牟利」團體均為慈善團體，無論這些團體設立的目的是如何有意義。 事實上，《稅務條例》中並無給予「志願」或「非牟利」團體豁免繳稅的條文。 那麼你可能會問，那到底怎樣才能成為一家慈善團體呢？ 要開設 慈善機構，首先你要符合以上所列的4大宗旨，另外亦需要符合 以下準則 ： 1）必須純粹為慈善用途而設立 (上圖所列的四大宗旨及其他經法院判決為慈善用途的例子)
2024年5月22日 · In Hong Kong, a company limited by guarantee is a legal entity that is commonly used for non-profit or charitable purposes. It is a type of company structure in which the liability of its members is limited to a predetermined amount that they guarantee to contribute in the event of the company’s winding up or liquidation.
A company limited by guarantee (CLG) is a type of corporation where the company has no share capital (although rare exceptions exist). Members instead act as guarantors of the company's liabilities : each member undertakes to contribute an amount specified in the articles (typically very small) in the event of insolvency or of the ...
The basic requirements of a company limited by guarantee include: One member, two individual directors and one company secretary. The member can be a natural person or corporation. No nationality restriction for the member. Company secretary can be a Hong Kong resident or company. Must have a designated representative who is a Hong Kong resident.
A company limited by guarantee is just a limited company, but with the obvious difference to the usual company entity of there being no share capital. The company’s members are guarantors rather than shareholders. This form of company entity is often used by charities, but not all companies limited by guarantee are charitable in nature.
