報稅服務
香港的稅務制度相比其他國家的稅務制度較為簡單。
根據香港《稅務條例》,香港稅項分為以下三大項目徵收:利得稅、薪俸稅、及物業稅。
在一般情況下,稅務局會於每年的四或五月發出報稅表給納稅人。
納稅人需要於指定日期前遞交報稅表。
**如在限期前未能遞交報稅表,是違反有關《稅務條例》,。而稅務局因而會發出罰款通知書或作出檢控。
我們的服務包括:
- 填交稅報稅表
- 製備利得稅計算表
- 申請延期
- 反對評稅或估計評稅
- 申請暫緩繳交暫繳稅
- 回覆稅務局信件及查問
- 實地審核及稅務調查
- 公司或個人稅務建議
閣下如需要進一步了解有關本公司的報稅服務,請致電 (852) 2563 0032或 電郵至本公司。
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Could I change the year of assessment period 1 st Apr to the 31 st Mar of the following year to 1 st Jan to 31 st Dec?
No, the year of assessment period is designated by Inland Revenue Department, which cannot be altered.
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If I am paid by a company in Hong Kong, am I liable to Salaries Tax in Hong Kong?
It depends. If your income is below your entitlement to allowances do not have to pay tax (exempt) and you do not have to report your earnings to the IRD unless you receive a tax return.
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Do I have to apply to the Inland Revenue Department for a tax return to report my employment income?
In Hong Kong, most of salaries earners do not have to apply to the IRD for a tax return. The system of tax returns works like thins:
- Obligation to notify the Commissioner of an employee’s chargeability to Salaries Tax:
If you are liable to Salaries Tax, the obligation to notify is as follows:- Your employer must notify, and
- You may have to notify.
- If you have received a tax return from the IRD by certain designated date, you need to notify chargeability. You simply report your income in that tax return.
- If you are liable to tax and do not receive any tax return, you will have to notifychargeability by the designated date.
- If you are exempt from tax:
- you do not have to complete any tax returns, unless you receive one from the IRD; and
- if you do receive a tax return, you must complete and submit it in time.
- Obligation to notify the Commissioner of an employee’s chargeability to Salaries Tax:
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If I am liable to pay tax but do not receive a tax return, do I have to write to the IRD?
Yes. If you are liable to pay tax for any year of assessment, the law requires you to furnish a notification of chargeability to the Commissioner by the 31 st July of the year following that year of the assessment, unless you have already received a tax return. (Sample of notification)
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Do I have to keep records for my income and claimable expenses?
Yes, it is recommended that you do. As regards claims for the deduction of expenses (e.g., donations, self-education expenses and your annual membership subscription to a professional body), as you personally incurred the expenses, you have to provide receipts as evidence for your claim, when required.
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Where can I obtain general tax information?
You may get professional advice by calling us at xxxx xxxx or visit our website at www.xxxxxx.com