Dear Sirs,
We are writing to inform you of an adjustment to the invoicing cycle for Economic Substance (ES) Annual Returns. This change applies specifically to entities whose annual renewal dates fall in November.
Reason for Adjustment
Currently, ES Return fees are included in your Annual Renewal Invoice. However, because ES filing deadlines generally fall six months after the end of the ES period, our current billing cycle results in May Entities paying in advance, while November Entities have been paying in arrears.
To align with our group operating policies and ensure consistency across all clients, we are transitioning November Entities to an advance payment model starting in 2026.
The 2026 Transition Plan
For the 2026 calendar year, November Entities will receive two distinct ES-related billings to facilitate this transition:
- April 2026 (Adjustment Invoice): You will receive a one-off adjustment invoice for the ES Return filing fees for the period due between 1 January and 31 December 2026.
- November 2026 (Renewal Invoice): Your standard 2026 annual renewal invoice will include an ES Return fee as an advance payment for the 2027 filing period.
A Timetable of the adjustment is as follows:-
ES Return Filing Period
May Entities
November Entities
1 Jan to 31 Dec 2026
Fee included in 2026 renewal invoice (Collected in advance)
One-off adjustment invoice issued in April 2026
1 Jan to 31 Dec 2027
Fee included in 2027 renewal invoice (Collected in advance)
Fee included in Nov 2026 renewal invoice (Transitioned to advance payment)
We appreciate your cooperation as we streamline our billing operations.
If you have any questions or concerns, please feel free to contact your relationship manager directly.
PORTCULLIS GROUP
尊貴的客戶 惠鑒：
本公司致函通知，有關調整經濟實質年度申報 (ES年度申報) 費用之收費流程。此次調整旨在存 續期間於11月份的公司。
調整原因
現行 ES 申報費用已含在年度存續發票收取。然而由於 ES 申報截止日為ES期間結束後六個月， 我們現行帳單 5 月份存續的 司為「預收」性質，而 11 月份公司則為「後付」性質。為求集團 營運政策一致，我們將11 月份公司自 2026 年起調整為預收制。
2026年調整安排
2026 年度的11月份的公司將收到兩張分別ES的帳單，以配合銜接：
- 2026年4月（調整發票）： 貴客戶將收到一張一次性調整發票，收取 2026 年 1 月 1 日至 12 月 31 日期間之 ES 申報費用。
- 2026年11月（年費發票）： 貴客戶2026 年度正常年費存續發票將包含 2027 年度 ES 申 報之預繳費用。
調整時間表如下：
Dear Sirs,
We are writing to inform you of an adjustment to the invoicing cycle for Economic Substance (ES) Annual Returns. This change applies specifically to entities whose annual renewal dates fall in November.
Reason for Adjustment
Currently, ES Return fees are included in your Annual Renewal Invoice. However, because ES filing deadlines generally fall six months after the end of the ES period, our current billing cycle results in May Entities paying in advance, while November Entities have been paying in arrears.
To align with our group operating policies and ensure consistency across all clients, we are transitioning November Entities to an advance payment model starting in 2026.
The 2026 Transition Plan
For the 2026 calendar year, November Entities will receive two distinct ES-related billings to facilitate this transition:
- April 2026 (Adjustment Invoice): You will receive a one-off adjustment invoice for the ES Return filing fees for the period due between 1 January and 31 December 2026.
- November 2026 (Renewal Invoice): Your standard 2026 annual renewal invoice will include an ES Return fee as an advance payment for the 2027 filing period.
A Timetable of the adjustment is as follows:-
| ES Return Filing Period | May Entities | November Entities |
|---|---|---|
| 1 Jan to 31 Dec 2026 | Fee included in 2026 renewal invoice (Collected in advance) | One-off adjustment invoice issued in April 2026 |
| 1 Jan to 31 Dec 2027 | Fee included in 2027 renewal invoice (Collected in advance) | Fee included in Nov 2026 renewal invoice (Transitioned to advance payment) |
We appreciate your cooperation as we streamline our billing operations.
If you have any questions or concerns, please feel free to contact your relationship manager directly.
PORTCULLIS GROUP
尊貴的客戶 惠鑒：
本公司致函通知，有關調整經濟實質年度申報 (ES年度申報) 費用之收費流程。此次調整旨在存 續期間於11月份的公司。
調整原因
現行 ES 申報費用已含在年度存續發票收取。然而由於 ES 申報截止日為ES期間結束後六個月， 我們現行帳單 5 月份存續的 司為「預收」性質，而 11 月份公司則為「後付」性質。為求集團 營運政策一致，我們將11 月份公司自 2026 年起調整為預收制。
2026年調整安排
2026 年度的11月份的公司將收到兩張分別ES的帳單，以配合銜接：
- 2026年4月（調整發票）： 貴客戶將收到一張一次性調整發票，收取 2026 年 1 月 1 日至 12 月 31 日期間之 ES 申報費用。
- 2026年11月（年費發票）： 貴客戶2026 年度正常年費存續發票將包含 2027 年度 ES 申 報之預繳費用。
調整時間表如下：
| 公司成立時點 | 5月份存續公司 | 11月份存續公司 |
|---|---|---|
| 2026年1月1日至12月31日 | 併入2026 年存續發票 (預收性質) | 2026年4月開立一次性調整發票 |
| 2027年1月1日至12月31日 | 併入2027 年存續發票 (預收性質) | 併入 2026 年 11 月存續發票 (已轉為預付) |
感謝 貴客戶對本次優化調整作業的配合。
如有任何疑問，敬請直接聯繫您的保得利關係經理。
謹啟，
保得利集團
