报税服务

报税服务

香港的税务制度相比其他国家的税务制度较为简单。

根据香港《税务条例》，香港税项分为以下三大项目征收：利得税、薪俸税、及物业税。

在一般情况下，税务局会于每年的四或五月发出报税表给纳税人。

纳税人需要于指定日期前递交报税表。
**如在限期前未能递交报税表，是违反有关《税务条例》，。而税务局因而会发出罚款通知书或作出检控。

利得税 物业税 薪俸税

我们的服务包括：

  • 填交税报税表
  • 制备利得税计算表
  • 申请延期
  • 反对评税或估计评税
  • 申请暂缓缴交暂缴税
  • 回覆税务局信件及查问
  • 实地审核及税务调查
  • 公司或个人税务建议

Tax FAQ

阁下如需要进一步了解有关本公司的报税服务，请致电 (852) 2563 0032或 电邮至本公司。

  1. 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.

  2. 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.

  3. 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.
  4. 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)

  5. 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.

  6. 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

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