What should I do if receiving the Profit Tax Return | 收到利得稅報稅表應該怎麼辦?

Hong Kong undoubtedly has the world’s friendliest tax system. That is one of the reasons why investors choose to establish themselves in Hong Kong. However, because you are unfamiliar with our tax system and process, the court will not excuse you from the penalty. We will explain what you should do if you receive a Profit Tax Return in the following sections (PTR).

If you carry on a trade, profession, or business as a corporation or partnership, or if a non-resident person is chargeable to Profits Tax in your name, you must complete all items in the Profits Tax return listed below to report the Profits Tax liability:

  • Profits Tax Return – Corporations (BIR51)

All Profit Tax Returns must be completed completely and on time, along with all supporting documents. The certified copy of the statement of a balance sheet, audit report, and tax computation are required as supporting documents, which adjusted your profit or loss. Meanwhile, the Inland Revenue Department mandated that all supporting documents be Hong Kong Law-compliant. As a result, please ensure that your documents follow the format outlined below:

  • Use plain white paper with a matt surface and of medium weight (grammage around 76 gsm) and A4 size (210 mm x 297 mm). Binding cover is NOT necessary.
  • Print or type the text clearly and legibly on paper in permanent black ink, of uniform density, and use font of at least size 11.
  • Add a header on each page to show the name of business and/or its file reference.
  • Staple the documents together firmly at the top left corner. Do not bind the documents by screw, ring, rivet, binding bar, double wire ring, nor paste.  Do not seal the documents.
  • Duplex printing is acceptable.

Tax season is coming. You have no idea how to fix your annual return in Hong Kong? KPC Business Centre has 14 years of experience in providing accounting and audit services. Mail [email protected] / Whatsapp us at +852 9130 2236 if you have any acc & audit issues.

香港無疑擁有世界上最低的稅制。 這也是投資者在香港開展業務的原因之一。 但是,您可能不熟悉我們的稅收制度和流程,但這不是在法庭上免除處罰的藉口。 我們將闡明您在收到利得稅申報表 (PTR) 時應該做什麼。

如果你以法團或合伙的形式經營貿易、專業或業務,或者如果非居民人士以你的名義繳納利得稅,你必須填寫以下利得稅申報表中的所有項目,以申報利得稅責任 :

  • 利得稅申報表 – 公司 (BIR51)

所有利得稅申報表必須按時完整填寫,並附上證明文件。 對於證明文件,需要提供經核證的資產負債表、審計報告和稅款計算的副本,以調整您的損益。 同時,稅務局要求所有證明文件符合香港法例。 因此,請確保您的文件符合以下格式:

  • 使用表面沒有光澤及中等重量(紙張重量每平方米約76克)及A4紙度(即210毫米x 297毫米)的白紙。請勿加上任何釘裝封面。
  • 使用不褪色黑色墨水清晰可閱、效果均勻地印製,字體大小最小為11號。
  • 每頁附加標題清楚顯示公司的名稱及/或其檔案號碼。
  • 文件應以釘書釘於左上角釘穩。請勿使用螺絲釘、環圈、鉚釘、封邊條/圈/夾或粘貼劑釘裝。請勿蠟封。
  • 可以雙面印製。

稅季在3月便來了。 假如你不懂處理周年申報表的話,可以聯絡我們。 尖沙咀商務中心擁有 14 年的會計審計經驗。 如果您有任何賬戶和審計問題,請發送郵件至 [email protected] / Whatsapp 我們 +852 9130 2236。