top of page
IT Consulting

Rules for HK Tax

When to file the Tax Return?

Tax return is required to be filed before a Date subject to its financial year-end date:

​

Year-end Date : Due Date

Jan 1 - Mar 31 : Nov 15

Apr 1 - Nov 30 : May 31

Dec 1 - Dec 31 : Aug 16

Other than Tax Return, are any other documents required?

Other than a completed Tax return, the following documents are also required:

  1. Statement of Financial Position/Balance Sheet, Auditor's Report, and Statement of Comprehensive Income/Profit and Loss Account

  2. Tax Computation with supporting schedules

  3. Supplementary Form for specific criteria (e.g. transfer pricing, ship-owner, aircraft lessor, insurance broker, and etc.)

Heard that HK company can be used as offshore company, how is it?

Practically, this is yes since only those profits derived from Hong Kong are taxable. For example, if the terms, sales contracts, and relevant operations appear outside Hong Kong, the profit from this transaction is non-taxable. 

​

If you are not sure for this, please feel free to contact us and we will assist further.

bottom of page