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One of the statutory requirements under the Inland Revenue Ordinance states that a limited 米兰官方网站 incorporated in Hong Kong has to submit its Profits Tax Return together with the audited financial statements. Moreover, according to the Hong Kong Companies Ordinance section 111(1) and 122(1), limited 米兰官方网站 should prepare its audited financial statements and lay before its annual general meeting. Therefore, a newly incorporated limited 米兰官方网站 should prepare its first audited financial statements within 18 months since its incorporation.
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