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Compliance Services

GIL is dedicated to providing clients with corporate governance and compliance service

The rapid advancement of technology and the focus on cross-border compliance are widespread and evolving trends globally. All jurisdictions are displaying an openness to international standards, committing to adopt similar common reporting guidelines, and moving towards greater transparency, with the aim of attracting foreign investment.

GIL provides our clients with a series of legal and compliance services, helping them identify business opportunities and ensure their legal compliance in an increasingly complex operational environment.

Hong Kong listed companies primarily governed by the Securities and Futures Ordinance (SFO) and Rules Governing the Listing of Securities (Listing Rules) on the Hong Kong Stock Exchange and maintain good corporate governance to meet "Transparent Information Disclosure" and "Effective Corporate Governance". GIL provides Governance and Compliance services to Hong Kong listed companies to comply with regulatory requirements.

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  • 01
    Compliance for Hong Kong Listed Companies

    1. Ongoing Disclosure Obligations:

          · Periodic Reports include Annual Report and Interim Report

          · Continuous disclosure includes any price-sensitive information that constitutes "inside information," such as major transactions, significant financial performance fluctuations, connected transactions, changes in shareholding, and legal proceedings, etc.

    2. Corporate Governance Requirements:

          · Board of Directors: Responsible for overall governance and strategic direction, ensuring compliance with regulatory requirements

          · Independent Non-Executive Directors (INEDs): At least three, responsible for overseeing management, reviewing connected transactions, and safeguarding the interests of minority shareholders

          · Committees include: Audit Committee, Remuneration Committee, Nomination Committee

    3. Compliance with the Code on Takeovers, Mergers, and Share Buybacks:

          · Strict compliance with relevant codes during events like changes in corporate control, general offers, and major share repurchases

    4. Compliance with the obligations under the Securities and Futures Ordinance (SFO):

          · This includes but is not limited to provisions against insider dealing, market misconduct, and disclosure of interests. Substantial shareholders and directors must disclose changes in their interests promptly

  • 02
    Compliance for Hong Kong Companies

    • Statutory Registration and Filing Obligations 

    1. Companies Ordinance

          · Annual Report Submission: Submit the Annual Return (NAR1) each year to update information about the company's directors, shareholders, and registered address.

          · Filing of Important Changes: Changes such as director/shareholder changes, amendments to the company's articles, and changes to the company name must be submitted within the specified timeframe (usually within 15 days).

          · Registered Address: Must maintain a valid registered address in Hong Kong for receiving government correspondence.

          · Audit Report: Be submitted to shareholders for approval at the annual general meeting.

    2. Taxation

    Business Registration Certificate: Renew annually and pay before the certificate expires.

    Tax Return Filing:

          · Profits Tax: Submit a tax return (BIR51) each year, along with audited financial statements (applicable to incorporated companies).

          · Salaries Tax: Report employee income (IR56B) and submit the employer's tax return (IR56A).

          · Property Tax: Rental income from properties must be reported.

          · Tax Compliance: Ensure compliance with provisions in the Inland Revenue Ordinance regarding transfer pricing, offshore income exemptions, etc. (such as the Foreign-source Income Exemption (FSIE) regime).

    3. Employment Related

          · MPF：Register eligible employees and make regular contributions.

          · Employees' Compensation Insurance：Purchase workers' compensation insurance in accordance with the Employees' Compensation Ordinance.

          · Employment Contracts and Record：Comply with the Employment Ordinance regarding wages, working hours, and holiday regulations, and maintain employee records.

  • 03
    Cayman Islands Company Compliance Support

    We provide comprehensive support to help your Cayman Islands company meet all regulatory obligations. We offer expert assistance to ensure you maintain compliance with key requirements including annual government fees (due each January), economic substance filings for relevant entities, and proper corporate records maintenance. Our team guides you through the entire compliance process and facilitates all necessary work with your licensed Cayman service providers.


    How We Assist with Cayman Compliance:

    Compliance Guidance & Monitoring

          · Track deadlines and remind you of key dates

          · Provide expert guidance on Cayman compliance requirements

          · Assist with economic substance regime assessments

          · Ensure timely completion of all compliance tasks

    Documentation & Preparation Support

          · Help prepare and organize required documents

          · Assist with corporate records maintenance

          · Support with regulatory filing preparations

    Key Areas We Assist With:

          · Annual Government Fees - Due January 31st each year

          · Economic Substance Requirements - For relevant entities

          · Corporate Governance - Record maintenance and updates

          · Regulatory Filings - Documentation preparation support

          · Ongoing Compliance - Continuous monitoring and advisory


    Let us handle the complexity while you maintain compliance with Cayman Islands regulations!


  • 04
    Compliance for British Virgin Islands (BVI) Companies

    As licensed BVI Company Management professionals, we simplify compliance for your BVI company. Here are the essential requirements we handle for you:


    1. Annual Renewal Fees

          · Due Dates: May 31st (Jan-Jun incorporations) / November 30th (Jul-Dec incorporations)

          · Maintains your company's good standing status


    2. Economic Substance Requirements

          · Mandatory for companies in relevant business activities

          · Annual filing with demonstrated physical presence in BVI

          · Adequate employees, expenditure, and local management


    3. Financial Records Maintenance

          · Maintain records for at least 5 years

          · Sufficient detail to show transactions and financial position

          · Can be stored at your registered office or notified location

          · Submission of Annual Financial Return


    4. Registered Agent & Office

          · Licensed registered agent (our service)

          · Physically registered office in BVI (our service)

          · Essential for legal communications and compliance


    5. Corporate Governance

          · Register of directors (mandatory)

          · Register of members (mandatory)

          · Minutes of meetings and corporate resolutions

          · Prompt notification of changes


    6. Ongoing Compliance

          · Timely notification of director/shareholder changes

          · Cooperation with KYC/AML requirements

          · International sanctions compliance

          · Local tax obligations where operations occur



    Why Choose Our Registered Agent Services?

    We make BVI compliance effortless through:
    √ Deadline Management - We track and remind you of all critical dates
    √ Expert Filing - Handling government submissions and economic substance requirements
    √ Complete Support - Registered office, agent services, and compliance guidance
    √ Peace of Mind - Licensed professionals ensuring your company remains in good standing


    Focus on your business growth while we handle the compliance details!

  • 05
    Overseas Direct Investment

    • Filing of Overseas Investment by Domestic Enterprises (ODI) with the Commerce Commission and Development and Reform Commission

    • Overseas Investment Registration for Domestic Residents (Document 37 Registration)

GIL Fund Compliance Services

  • AML Procedures and Internal Control Requirements for FSP
  • FSP AML Support
  • AEOI (FATCA/CRS)
  • AML Procedures and Internal Control Requirements for FSP

    • All relevant Financial Services Providers (FSP) must comply with Anti-Money Laundering (AML) regulations and establish AML procedures and internal control systems:

    • Appointment of an Anti-Money Laundering Compliance Officer (AMLCO), a Money Laundering Reporting Officer (MLRO), and a Deputy Money Laundering Reporting Officer (DMLRO) to establish and execute AML procedures

    • Violations of AML obligations may lead to significant administrative fines and criminal penalties

    • Continuous monitoring and arrangements for internal audits

    • Ongoing monitoring with regular reporting to the Board of Directors

    • Establishing a process for reporting suspicious activities

    • Conducting Customer Due Diligence (CDD)

    • Assessment, monitoring, and management of business risk measures

    • Implementation of systems to identify money laundering/terrorist financing risks and detect applicable sanctions lists

    • Employee screening procedures

    • Maintainance of comprehensive records

  • FSP AML Support

    • Outsourcing of AML Officers (including AMLCO, MLRO, DMLRO) for Cayman/BVI funds and management companies

    • Investors due diligence (KYC/CDD) and ongoing monitoring for annual AML maintenance

    • Provision of AML procedures and policies

    • Support for clients in completing AML Survey

    • Support for clients with their internal audit processes

  • AEOI (FATCA/CRS)

    • Investor KYC Process: Collect self-certification forms (e.g., W-8, W-9) from Limited Partners (LPs). Apply for Global Intermediary Identification Numbers (Giins).

    • Appoint a Primary Contact and Authorized Person for TIA registration and ongoing communication; and notify TIA of changes to the Primary Contact.

    • Provide an AEOI Compliance Manual.


    Annual Reporting:

          · Classify LPs under AEOI frameworks

          · Report LPs' Net Asset Value (NAV) in the fund

          · Disclose annual distributions to LPs

  • Compliance Calendar for BVI Investment Funds
  • Compliance Calendar for BVI Approved Investment Managers
  • Compliance Calendar for Cayman Islands Investment Funds
  • Compliance Calendar for Cayman Islands Registered Persons
  • Enhanced Cayman Islands Company Compliance Calendar
  • BVI Company Compliance Calendar
  • Hong Kong Company Compliance Calendar
  • Compliance Calendar for BVI Investment Funds
    • 31 January
    • 31 March
    • 1 April
    • 30 April
    • 31 May
    • 30 June
    • 30 September
    • 30 November
    • 31 January
      Filing of Annual Return

      The entities registered as Approved Funds with the Financial Services Commission (FSC), are required to file annual return with the FSC, such filing shall be made by the authorised representative before the given deadline.


      The FSC requires the Approved Funds include following details in their annual return, as at 31 December4, including details of number of investors, total investments, aggregate subscriptions, aggregate redemptions, net asset value of the fund, if the Fund is not in breach of the requirements of the regulations that entitle it to continue as an approved fund, and if there any significant investor complaints received by the fund during the reporting period.


      GIL will contact you to coordinate fees and relevant documentation.

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    • 31 March
      Payment of Annual Renewal Fees with the FSC

      The entities registered as Approved Funds with the Financial Services Commission (FSC), are required to pay annual renewal fees (FSC government fee) with the FSC, and such annual renewal fees shall be made by the authorised representative before the given deadline. There will be penalty if the annual renewal fees are not paid by 31 March.

      In addition, the fees for appointment of authorised representative, the fees for filing of annual return, and filing of unauditied financial statement are required to be settled along with the annual renewal fees.

      GIL will contact you to coordinate FSC relevant annual renewal fees and documentation.

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    • 1 April
      FATCA Annual Enrolment Notification (First Year only)

      Investment Funds, including FSC-regulated investment funds (registered as approved fund) and Non FSC-regulated investment funds (including business company or limited partnership type), the date in the case of an investment funds becomes a Financial Institution (FI) under the US Foreign Account Tax Compliance Act (FATCA), by next 1 April, financial institutions are required to register with the International Tax Authority (ITA) through the BVI Financial Account Reporting System (BVIFARS) Portal and pay the registration fee. Registration is a one-off process and does not need to be repeated annually.

      GIL contact you to coordinate if you need FATCA annual enrolment services.

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    • 30 April
      CRS Annual Enrolment Notification (First Year only)
      Payment of Annual Renewal Fees with the Registrar

      Investment Funds, including FSC-regulated investment funds (registered as approved fund) and Non FSC-regulated investment funds (including business company or limited partnership type), the date in the case of an investment funds becomes a Financial Institution (FI) under the Common Reporting Standards (CRS), by next 30 April, financial institutions are required to register with the International Tax Authority (ITA) through the BVI Financial Account Reporting System (BVIFARS) Portal and pay the registration fee. Registration is a one-off process and does not need to be repeated annually.

      Investment Funds of Limited Partnership type, are required to pay annual renewal fees with the Registrar of Limited Partnership, and such annual renewal fees shall be made by the registered office before the given deadline. In addition, the fees for registered office fees and economic substance filing fees are required to be settled along with the annual renewal fees.

      There will be penalty if the annual renewal fees are not paid by 30 April. The Registrar of Limited Partnership will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL contact you to coordinate if you need CRS annual enrolment services. GIL will contact you to coordinate Registrar relevant annual renewal fees and documentation.

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    • 31 May
      CRS/FATCA Annual Reporting
      Payment of ITA Annual Fees
      Payment of Annual Renewal Fees with the Registrar

      Investment Funds, including FSC-regulated investment funds (registered as approved fund) and Non FSC-regulated investment funds (including business company or limited partnership type), the date in the case of an investment funds becomes a Financial Institution (FI), starting from the second year, are required to make returns to the International Tax Authority (ITA) through the the BVI Financial Account Reporting System (BVIFARS) Portal for each reportable account the FI maintained during the reporting period, and pay the ITA Annual Fees. The payment is not applied based on the filings, all registered FIs must pay the ITA annual fee with the BVIFARS.

      If the FI did not maintain any reportable account in a reportable jurisdiction during the reporting period, the FI is required to make a NIL return.

      Investment Funds of Business Company type, incorporated between 1 January and 30 June, are required to pay annual renewal fees with the Registrar of Corporate Affairs, and such annual renewal fees shall be made by the registered office before the given deadline. In addition, the fees for registered office fees and economic substance filing fees are required to be settled along with the annual renewal fees.  

      There will be penalty if the annual renewal fees are not paid by 31 March. The Registrar of Corporate Affairs will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL could provide CRS/FATCA annual reporting services to the investment funds. GIL will contact you to coordinate Registrar relevant annual renewal fees and documentation.

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    • 30 June
      Filing of Unaudited Financial Statements

      The entities registered as Approved Funds with the Financial Services Commission (FSC) with a financial year end of 31 December, are required to file Unaudited Financial Statements with the FSC, such filing shall be made by the authorised representative before the given deadline. The details of the statement of assets and liabilities should be included in the unaudited financial statements.

      GIL will contact you to coordinate fees and relevant documentation.

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    • 30 September
      Filing of Additional Information Form

      Investment Funds, including FSC-regulated investment funds (registered as approved fund) and Non FSC-regulated investment funds (including business company or limited partnership type), the date in the case of an investment funds becomes a Financial Institution (FI), starting from the second year, are required to file Additional Information Form (also called CRS Compliance Form) to the International Tax Authority through the BVI Financial Account Reporting System (BVIFARS) Portal for each reportable account the FI maintained during the reporting period.

      The Form requires that FIs provide additional information annually to the ITA to ensure the effective implementation of, and compliance with, the reporting and due diligence procedures in accordance with the CRS. 

      GIL could provide such services to the the investment funds.

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    • 30 November
      Payment of Annual Renewal Fees with the Registrar

      Investment Funds of Business Company type, incorporated between 1 July and 31 December 31, are required to pay annual renewal fees with the Registrar of Corporate Affairs, and such annual renewal fees shall be made by the registered office before the given deadline. In addition, the fees for registered office fees and economic substance filing fees are required to be settled along with the annual renewal fees.   

      There will be penalty if the annual renewal fees are not paid by 30 November. The Registrar of Corporate Affairs will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL will contact you to coordinate Registrar relevant annual renewal fees and documentation.

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  • Compliance Calendar for BVI Approved Investment Managers
    • 31 January
    • 31 March
    • 1 April
    • 30 April
    • 31 May
    • 30 June
    • 30 September
    • 30 November
    • 31 January
      Filing of Annual Return

      The entities registered as Approved Investment Managers with the Financial Services Commission (FSC), are required to file annual return with the FSC, such filing shall be made by the authorised representative before the given deadline. 

      The FSC requires the Approved Investment Managers include following details in their annual return, as at 31 December, including each director, senior office of and shareholder with a significant interest in the approved manager is fit and proper, name, aggregate value of assets under management, number of investors of each client, if the manager is not in breach of the requirements of the regulations that entitle it to continue as an approved investment manager, and if there are any significant investor complaint received by its client during the reporting period.

      GIL will contact you to coordinate fees and relevant documentation. 

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    • 31 March
      Payment of Annual Renewal Fees with the FSC
      Submission of AML/CFT Return

      The entities registered as Approved Investment Managers with the Financial Services Commission (FSC), are required to pay annual renewal fees (FSC government fee) with the FSC, and such annual renewal fees shall be made by the authorised representative before the given deadline. There will be penalty if the annual renewal fees are not paid by 31 March. 

      In addition, the fees for appointment of authorised representative, filing of annual return, and filing of unauditied financial statement are required to be settled along with the annual renewal fees.

      Approved Investment Managers, are required to submit AML/CFT Return, no later than the prescribed due date given by the FSC. The AML/CFT Return could be completed and submitted by the registered officer, authorised representative, director or senior Manager, or other personnel such as money laundering reporting officer (MLRO) through the BVI FSC VIRRGIN Returns Portal.

      GIL could provide appointment of MLRO services and coordinate to complete and submit the AML/CFT Return. GIL will contact you to coordinate FSC relevant annual renewal fees and documentation.

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    • 1 April
      FATCA Annual Enrolment Notification (First Year only)

      The date in the case of an entity becomes a Financial Institution (FI) under the US Foreign Account Tax Compliance Act (FATCA), by next 1 April, financial institutions are required to register with the International Tax Authority (ITA) through the BVI Financial Account Reporting System (BVIFARS) Portal and pay the registration fee. Registration is a one-off process and does not need to be repeated annually. 

      GIL contact you to coordinate if you need FATCA annual enrolment services.

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    • 30 April
      CRS Annual Enrolment Notification (First Year only)

      The date in the case of an entity becomes a Financial Institution (FI) under the Common Reporting Standards (CRS), by next 30 April, financial institutions are required to register with the International Tax Authority (ITA) through the BVI Financial Account Reporting System (BVIFARS) Portal and pay the registration fee. Registration is a one-off process and does not need to be repeated annually. 

      GIL contact you to coordinate if you need CRS annual enrolment services.

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    • 31 May
      CRS/FATCA Annual Reporting
      Payment of ITA Annual Fees
      Payment of Annual Renewal Fees with the Registrar

      In the case of an entity becomes a Financial Institution (FI), starting from the second year, are required to make returns to the International Tax Authority (ITA) through the BVI Financial Account Reporting System (BVIFARS) Portal for each reportable account the FI maintained during the reporting period, and pay the ITA Annual Fees. The payment is not applied based on the filings, all registered FIs must pay the ITA annual fee with the BVIFARS. 

      If the FI did not maintain any reportable account in a reportable jurisdiction during the reporting period, the FI is required to make a NIL return.

      The entities of Business Company type, incorporated between 1 January and 30 June, are required to pay annual renewal fees with the Registrar of Corporate Affairs, and such annual renewal fees shall be made by the registered office before the given deadline. In addition, the fees for registered office fees and economic substance filing fees are required to be settled along with the annual renewal fees.

      There will be penalty if the annual renewal fees are not paid by 31 March. The Registrar of Corporate Affairs will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL could provide CRS/FATCA Annual Reporting services to the Approved Investment Managers. GIL will contact you to coordinate Registrar relevant annual renewal fees and documentation.

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    • 30 June
      Filing of Unaudited Financial Statements

      The entities registered as Approved Investment Managers with the Financial Services Commission (FSC) with a financial year end of 31 December, are required to file unaudited financial statements with the FSC, such filing shall be made by the authorised representative before the given deadline. 

      The details of the statement of assets and liabilities should be included in the unaudited financial statements. In addition to that director certificate and report of affairs of the approved investment managers are required to file with the FSC.

      GIL will contact you to coordinate fees and relevant documentation.


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    • 30 September
      Filing of Additional Information Form

      In the case of an entity becomes a Financial Institution (FI), starting from the second year, are required to file Additional Information Form (also called CRS Compliance Form) to the International Tax Authority through the the BVI Financial Account Reporting System (BVIFARS) Portal for each reportable account the FI maintained during the reporting period.

      The Form requires that FIs provide additional information annually to the ITA to ensure the effective implementation of, and compliance with, the reporting and due diligence procedures in accordance with the CRS.

      GIL could provide such services to the the approved investment managers.

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    • 30 November
      Payment of Annual Renewal Fees with the Registrar

      The entities of Business Company type, incorporated between 1 July and 31 December, are required to pay annual renewal fees with the Registrar of Corporate Affairs, and such annual renewal fees shall be made by the registered office before the given deadline. In addition, the fees for registered office fees and economic substance filing fees are required to be settled along with the annual renewal fees.  

      There will be penalty if the annual renewal fees are not paid by 30 November. The Registrar of Corporate Affairs will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL will contact you to coordinate Registrar relevant annual renewal fees and documentation.

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  • Compliance Calendar for Cayman Islands Investment Funds
    • 15 January
    • 31 January
    • 30 April
    • 30 June
    • 31 July
    • 15 September
    • 15 January
      Payment of Annual Renewal Fees
      Payment of Annual Fees for Registered Directors (Mutual Fund only)

      Investment Funds, including CIMA-regulated investment funds (registered as private fund or mutual fund with the CIMA) and Non CIMA-regulated investment funds, are required to pay annual renewal fees, and such annual renewal fees shall be made by the registered office before the given deadline. Annual renewal fees includes registered office fees, Registrar fees, CIMA license fees (for CIMA-regulated investment funds only), economic substance filing fees fees, etc. 

      The Registered Directors for Mutual Funds only, are required to pay annual fees with the CIMA Director Gateway. (If the Registered Directors will not be acting as a director, and do not wish to be charged an annual fee for next year, the Registered Directors must complete the surrender process and made the payment for surrender before December 31 this Year.)

      There will be penalty if the annual renewal fees are not paid by 15 January. The Registrar will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL will contact you to coordinate CIMA and Registrar relevant annual renewal fees and documentation. GIL contact you to coordinate if you need payment with the CIMA Director Gateway for Registered Directors annual fees.

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    • 31 January
      Filing of Economic Substance Notification (ESN)
      Filing of Annual Return

      Investment Funds, including CIMA-regulated investment funds (registered as private fund or mutual fund with the CIMA) and Non CIMA-regulated investment funds, are required to file Economic Substance Notification (ESN) with the Department for International Tax Co-Operation (DITC), and file Annual Return with the Registrar along with payment of annual government registration fees . 

      Such filings will be made by GIL, and GIL will contact you to coordinate fees and relevant documentation.

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    • 30 April
      CRS/FATCA Registration Notification (First Year only)

      The date in the case of investment funds becomes a Financial Institution (FI), by next 30 April, including CIMA-regulated investment funds (registered as private fund or mutual fund with the CIMA) and Non CIMA-regulated investment funds, are required to register with the Department for International Tax Co-Operation (DITC) Portal. Investment funds becomes FI from 2026 onwards, registration deadline shall be 31 January of the following year.

      The registration shall be made by the Principle Point of Contact (PPoC) of the FI. Once the FI completes its registration on the DITC Portal, the FI number will be automatically generated and emailed to the persons registered as the Authorised Person (AP) and PPoC. Registration is a one-off process and does not need to be repeated annually.

      GIL contact you to coordinate if you need CRS/FATCA registration, appointment of AP and PPoC services.


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    • 30 June
      Filing of Audited Financial Statements
      Filing of Fund Annual Return (FAR) Form
      Payment of Fund Annual Return (FAR) Fees

      CIMA-regulated investment funds (registered as private fund or mutual fund with the CIMA) only, are required to file Audited Financial Statements (Audit Report) and Fund Annual Return (FAR) Form along with payment of FAR fees with the CIMA within 6 months of the end of that financial year or within such extension of that period as the CIMA may allow, and audited financial statements shall be filed by the CIMA Approved Auditor.

      CIMA-regulated investment funds with a financial year end of 31 December, are required to file Audited Financial Statements and Fund Annual Return (FAR) Form with the CIMA by 30 June.

      CIMA-regulated investment funds are allowed to apply for audit extensions due to delays in preparation of audited financial statements, and such extensions must be submitted before 30 June in the case of investment funds with a financial year end of 31 December. Extensions are approved monthly and for up to three months after the original deadline.

      CIMA-regulated investment funds in the case of not launched investment activity (accepts subscriptions / contributions) since the date from registration with the CIMA, the investment funds shall apply for audit exemptions with the CIMA.

      GIL could coordinate to apply for audit exemptions or extensions if you need such assistance.

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    • 31 July
      CRS/FATCA Annual Reporting

      The date in the case of investment funds becomes a Financial Institution (FI), including CIMA-regulated investment funds (registered as private fund or mutual fund with the CIMA) and Non CIMA-regulated investment funds, starting from the second year, are required to make returns to the Tax Information Authority (TIA) through the Department for International Tax Co-Operation (DITC) Portal for each reportable account the FI maintained during the reporting period, the return includes CRS/FATCA Reporting and CRS Filing Declaration.

      If the FI did not maintain any reportable account in a reportable jurisdiction during the reporting period, the FI is required to make a NIL return. It should be noted that the CRS Filing Declaration constitutes a NIL return.

      GIL could provide CRS/FATCA annual reporting services to the investment funds.

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    • 15 September
      Filing of CRS Compliance Form

      The date in the case of investment funds becomes a Financial Institution (FI), including CIMA-regulated investment funds (registered as private fund or mutual fund with the CIMA) and Non CIMA-regulated investment funds, starting from the second year, are required to file CRS Compliance Form to the Tax Information Authority (TIA) through the Department for International Tax Co-Operation (DITC) Portal.

      The Form requires that FIs provide additional information annually to the TIA to ensure the effective implementation of, and compliance with, the reporting and due diligence procedures in accordance with the CRS.

      GIL could provide filing CRS Compliance Form services to the investment funds.

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  • Compliance Calendar for Cayman Islands Registered Persons
    • 15 January
    • 31 January
    • 30 April
    • 31 July
    • 02 August
    • 15 September
    • 15 January
      Payment of Annual Renewal Fees
      Payment of Annual Fees for Registered Directors
      Submission of Annual Declaration Form

      The entities registered as Registered Person with the CIMA, are required to pay annual renewal fees, and such annual renewal fees shall be made by the registered office before the given deadline. Annual renewal fees includes registered office fees, General Registry fees, CIMA license fees, economic substance filing fees, etc.

      The entities registered as Registered Person with the CIMA, are required to complete and submit an Annual Declaration Form.

      The Registered Directors of Registered Person are required to pay annual fees with the CIMA Director Gateway. (If the Registered Directors will not be acting as a director, and do not wish to be charged an annual fee for next year, the Registered Directors must complete the surrender process and made the payment for surrender before December 31 this Year.)

      There will be penalty if the annual renewal fees are not paid by 15 January. The General Registry will not issue a certificate of good standing for entities if it has outstanding fees, declarations or returns due.

      GIL will contact you to coordinate CIMA and General Registry relevant annual renewal fees and documentation. GIL contact you to coordinate if you need payment with the CIMA Director Gateway for Registered Directors annual fees.

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    • 31 January
      Filing of Economic Substance Notification (ESN)
      Filing of Annual Return

      The entities registered as Registered Person with the CIMA, are required to file Economic Substance Notification (ESN) with the Department for International Tax Co-Operation (DITC), and file Annual Return with the General Registry along with payment of annual government registration fees .

      Such filings will be made by GIL, and GIL will contact you to coordinate fees and relevant documentation.

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    • 30 April
      CRS/FATCA Registration Notification (First Year only)

      The date in the case of an entity becomes a Financial Institution (FI) , financial institutions are required to register with the Department for International Tax Co-Operation (DITC) Portal. Entities becomes FI from 2026 onwards, registration deadline shall be 31 January of the following year.

      The registration shall be made by the Principle Point of Contact (PPoC) of the FI. Once the FI completes its Registration on the DITC Portal, the FI number will be automatically generated and emailed to the persons registered as the Authorised Person (AP) and PPoC. Registration is a one-off process and does not need to be repeated annually.

      GIL contact you to coordinate if you need CRS/FATCA registration, appointment of AP and PPoC services.


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    • 31 July
      CRS/FATCA Annual Reporting

      In the case of Registered Persons becomes Financial Institution (FI), starting from the second year, are required to make returns to the Tax Information Authority (TIA) through the Department for International Tax Co-Operation (DITC) Portal for each reportable account the FI maintained during the reporting period, the return includes CRS/FATCA Reporting and CRS Filing Declaration.

      If the FI did not maintain any reportable account in a reportable jurisdiction during the reporting period, the FI is required to make a NIL return.

      GIL could provide CRS/FATCA annual reporting services to the Registered Persons.

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    • 02 August
      Submission of Annual AML Survey

      The entities registered as Registered Person with the CIMA, in accordance with the Anti-Money Laundering Regulations, are required to submit Annual AML Return, the AML Survey, no later than the prescribed due date given by the CIMA, such due date might change each year.

      The Annual AML Survey will be send to the registered office, and AML Officers (Anti-Money Laundering Compliance Officer (AMLCO), Money Laundering Reporting Officer (MLRO), Deputy Money Laundering Reporting Officer (DMLRO)) of the Registered Person on early June of each year, and submitted through the CIMA AML Survey Portal. The Annual AML Survey contains around 400 more questionnaires, and each of the questionnaire should be completed before the submission.

      GIL could provide appointment of AML Officers services and coordinate to complete and submit the Annual AML Survey.

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    • 15 September
      Filing of CRS Compliance Form

      In the case of Registered Persons becomes Financial Institution (FI), starting from the second year, are required to file CRS Compliance Form to the Tax Information Authority (TIA) through the Department for International Tax Co-Operation (DITC) Portal.

      The Form requires that FIs provide additional information annually to the TIA to ensure the effective implementation of, and compliance with, the reporting and due diligence procedures in accordance with the CRS.

      GIL could provide filing CRS Compliance Form services to the Registered Persons.

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  • Enhanced Cayman Islands Company Compliance Calendar
    • Introduction
    • Section 1: Annual Recurring Compliance Cycle
    • 1. Economic Substance Notification (ESN)
    • 2. Annual Return Fee Payment
    • 3. File Economic Substance Return (ES Return)
    • Section 2: Ongoing & Event-Driven Statutory Filings
    • 1. Register of Directors Filing
    • 2. Register of Members Update
    • 3. Amended M&AA Filing
    • 4. Register of Mortgages & Charges Filing
    • 5. Beneficial Ownership Register Update
    • Important Disclaimer
    • Introduction

      This calendar outlines key statutory deadlines for a typical Cayman Islands Exempted Company. It includes annual recurring obligations and critical event-driven filings to maintain the company in "good standing" status and ensure full legal compliance.

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    • Section 1: Annual Recurring Compliance Cycle

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    • 1. Economic Substance Notification (ESN)
      By 31 Jan
      Annual declaration to the TIA confirming the company's classification. A prerequisite for annual renewal.

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    • 2. Annual Return Fee Payment
      By 31 Jan
      Fee paid to the General Registry to maintain "good standing" status.

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    • 3. File Economic Substance Return (ES Return)
      Within 9 Months of FYE (e.g., 30 Sept)
      Detailed annual filing with the TIA providing evidence of operational compliance for the previous financial year.

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    • Section 2: Ongoing & Event-Driven Statutory Filings

      These filings are required whenever a specific corporate change occurs. There are no fixed dates; deadlines are triggered by the event itself.

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    • 1. Register of Directors Filing
      Within 30 days of the change
      To keep the public record at the General Registry accurate and current.

      Appointment, resignation, or change of details of a director/officer.

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    • 2. Register of Members Update
      Promptly as changes occur
      To maintain the company's internal statutory register, which can be inspected by authorities.

      Changes in shareholding, issuance of new shares, or transfer of shares.

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    • 3. Amended M&AA Filing
      Within 15 days of special resolution
      To legally enact and record fundamental changes to the company's constitution.

      Any change to the company's Memorandum and Articles of Association (e.g., change of name, increase in share capital).

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    • 4. Register of Mortgages & Charges Filing
      Within 21 days of creation
      To perfect the security interest and establish priority against creditors.

      Creation or settlement of a security interest (charge/mortgage) over company assets.

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    • 5. Beneficial Ownership Register Update
      Promptly as changes occur
      To ensure the confidential register held at the Registered Office is accurate for regulatory purposes.

      Any change in beneficial ownership or controlling persons.

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    • Important Disclaimer

      This calendar is a general guide and does not constitute legal or professional advice. The specific requirements and deadlines can vary. It is the responsibility of the company's directors to ensure all legal obligations are met by consulting with their appointed Cayman Islands corporate service provider and legal advisors.

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  • BVI Company Compliance Calendar
    • Annual Renewal Fee
    • Economic Substance Filing
    • Annual Financial Return
    • Register of Directors
    • Register of Members
    • Beneficial Ownership Information Update
    • Amended M&A
    • Register of Charges
    • AML/KYC Updates
    • Annual Renewal Fee
      May 31st
       (Companies incorporated in January-June)
      November 30th
       (Companies incorporated in July-December)

      Frequency: Annual

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    • Economic Substance Filing
      Within 6 months of the end of the financial period

      Frequency: Annual

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    • Annual Financial Return
      Within 9 months of the financial year end

      Frequency: Annual

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    • Register of Directors
      Within 30 days of any changes occurring

      Frequency: As changes occur

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    • Register of Members
      Within 30 days of any changes occurring

      Frequency: As changes occur

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    • Beneficial Ownership Information Update
      Within 30 days of becoming aware of the change

      Frequency: As changes occur

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    • Amended M&A
      Within 30 days after the date of the resolution (Take effect upon filing with the Registrar)

      Frequency: As changes occur

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    • Register of Charges
      Within 14 days of any changes occurring

      Frequency: As changes occur

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    • AML/KYC Updates
      As requested

      Frequency: Ongoing

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  • Hong Kong Company Compliance Calendar
    • Submit the Annual Return to the Companies Registry
    • Audit Report
    • Tax Filings
    • Renew the Business Registration Certificate
    • MPF Contributions
    • Submit the Annual Return to the Companies Registry
      Within 42 days after the anniversary of the date of the company' s incorporation

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    • Audit Report
      Be submitted at the annual general meeting approval

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    • Tax Filings
      Specified deadlines by the Inland Revenue Department

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    • Renew the Business Registration Certificate
      Before the expiry of the business registration certificate

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    • MPF Contributions
      By the 10th of each month

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