Q：
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Does the registered societies required to file tax return as like a private company?
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A：
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The Societies Ordinance does not restrict the operation of a registered society/exempted society. However, according to the Business Registration Ordinance (Cap 310), any form of business carried on for the purpose of gain or any club which provides facilities, services and exclusive club premises to its members for social intercourse or recreation must be registered and obtained a business registration certificate. Once the societies registered the business registration certificate, they must file the tax return under the requirements of Inland Revenue Department.
In some case, the societies may apply for tax exempted under Section 88 of the Inland Revenue Ordinance (Cap 112). You may contact Kaizen or the Hong Kong Inland Revenue Department regarding to the details of tax affairs.
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Q：
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Are the registered societies/exempted societies require to prepare annual audited financial statements report?
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A：
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No. Societies are not required under The Societies Ordinance to prepare annual audited financial statements report.
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Q：
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Should a society inform the societies officer when it changed the name?
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A：
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A society shall complete an application form for change of name and send to the Police Licensing Office together with the original Certificate within one month from the name change.
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Q：
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Apart from the application form, what else do I need to provide for the change of office-bearers?
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A：
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Apart from the application form for change of particulars, a copy of HKID Cards or other valid identity documents of incoming office-bearer, and the outgoing office-bearers shall sign on the application form for verification.
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Q：
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The application form for change of particulars required 3 office-bearers to sign, what if the societies only left 2 office-bearers after the change?
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A：
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You must appointment a new office-bearer to keep the society maintain at least 3 office-bearers.
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Q：
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What to do if the Certificate of Registration of a Society or Certificate of Exemption lost?
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A：
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To replace the lost Certificate, the chairman of the society shall write to the Police Licensing Office and submit a loss report which issued by any police station by mail.
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FAQ
