{"id":4044,"date":"2025-11-28T18:35:49","date_gmt":"2025-11-28T10:35:49","guid":{"rendered":"https:\/\/www.mnnbus.com\/?p=4044"},"modified":"2026-03-17T16:39:36","modified_gmt":"2026-03-17T08:39:36","slug":"corporate-tax-filing-guide-comprehensive-analysis-of-profit-tax-rates-and-deductible-items-extension-application-deadline","status":"publish","type":"post","link":"https:\/\/www.mnnbus.com\/en\/blog\/corporate-tax-filing-guide-comprehensive-analysis-of-profit-tax-rates-and-deductible-items-extension-application-deadline\/","title":{"rendered":"2025 Hong Kong Company Tax Tips: Profits Tax Rate, Deductible Items Full Analysis Extension Application Deadline in One Table"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4044\" class=\"elementor elementor-4044\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2dc13ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2dc13ec\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd78919\" data-id=\"cd78919\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-025ad58 elementor-widget elementor-widget-text-editor\" data-id=\"025ad58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEvery April, the \"green bomb\" (Inland Revenue Department's tax return), which is the biggest headache for Hong Kong bosses, will arrive soon. For SMEs or startups, it is important to have the latest information on Hong Kong company tax return 2025.\n\nFilling in the wrong tax return or omitting to report expenses may result in overpayment of tax or even face penalties. As your professional business partner, M&amp;N has compiled this latest 2025 tax filing guide for you, which will help you handle profits tax easily and focus on business development.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-654d1ee elementor-widget elementor-widget-heading\" data-id=\"654d1ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Hong Kong Profits Tax Rate: Making Use of the Two-tier System to Save Taxes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aad5d35 elementor-widget elementor-widget-text-editor\" data-id=\"aad5d35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Every April, the \"green bomb\" (Inland Revenue Department's tax return), the biggest headache for bosses in Hong Kong, is about to arrive. For SMEs or start-ups, it is important to have an accurate grasp of the tax return.<strong>2025 Hong Kong Company Tax Return<\/strong>It is important to have up-to-date information on the latest developments.<\/p><p>Filling out the wrong tax return or omitting to report expenses can lead to overpayment of tax or even face penalties. As your professional business partner<strong>M&amp;N<\/strong>\u00a0We've compiled this 2025 tax guide for you to help you get your profits tax in order and focus on your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a98144e elementor-widget elementor-widget-heading\" data-id=\"a98144e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Incorporated (Limited) Tax Rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1183dd5 elementor-widget elementor-widget-text-editor\" data-id=\"1183dd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>The first HK$2 million profit:<\/strong>\u00a0tax rate\u00a0<strong>8.25%<\/strong><\/li><li><strong>Profit after exceeding HK$2 million:<\/strong>\u00a0tax rate\u00a0<strong>16.5%<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18815fb elementor-widget elementor-widget-heading\" data-id=\"18815fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Unincorporated Business (Unlimited Company\/Sole Proprietorship\/Partnership) Tax Rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68c3337 elementor-widget elementor-widget-text-editor\" data-id=\"68c3337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>The first HK$2 million profit:<\/strong>\u00a0tax rate\u00a0<strong>7.5%<\/strong><\/li><li><strong>Profit after exceeding HK$2 million:<\/strong>\u00a0tax rate\u00a0<strong>15%<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2566e elementor-widget elementor-widget-text-editor\" data-id=\"2a2566e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tM&amp;N Tip: If there are multiple related companies under the group, although only one of them can be nominated to enjoy the two-tier system, it is still possible to maximize the use of this policy through proper tax planning.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3070c8 elementor-widget elementor-widget-heading\" data-id=\"f3070c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. What expenses are tax deductible? A must-read for smart bosses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d7abcd elementor-widget elementor-widget-text-editor\" data-id=\"0d7abcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWhen filing taxes, many employers often ask, \"Can I deduct the money I spent on food? \"Can I deduct the money I spent on computers?\" In principle, under the Inland Revenue Ordinance, expenses incurred for the production of assessable profits** are deductible.\n\nThe following are common deductible expenses:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c6e9e elementor-widget elementor-widget-text-editor\" data-id=\"18c6e9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following are common<strong>Deductible Expenses<\/strong>\uff1a<\/p><ul><li><strong>Operating expenses:<\/strong>\u00a0Office rent, rates, government rent, utilities.<\/li><li><strong>Employee Costs:<\/strong>\u00a0Employee salaries, bonuses, allowances, and employer-contributed Mandatory Provident Fund (MPF, capped at a salary of 15%).<\/li><li><strong>Daily miscellaneous expenses:<\/strong>\u00a0Business registration fees, accounting and auditing fees, and business-related legal advice fees.<\/li><li><strong>Asset Purchase:<\/strong>\u00a0Purchases of machinery, computer hardware, and software (often with lump sum deductions or depreciation allowances).<\/li><li><strong>Interest expenses:<\/strong>\u00a0Interest expense incurred on borrowing under certain conditions.<\/li><li><strong>Donations:<\/strong>\u00a0Donations to a recognized charitable institution of not less than HK$100 in aggregate (subject to a ceiling of 35% of assessable profits).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97fb487 elementor-widget elementor-widget-heading\" data-id=\"97fb487\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Caution! Non-Deductible \"Mine Zones\":<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2500e43 elementor-widget elementor-widget-text-editor\" data-id=\"2500e43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Salary of the proprietor or his\/her spouse (for unlimited companies).<\/li><li>Household or private expenses (e.g., fuel for the boss's private car unless it is proved that it is all for public use).<\/li><li>Capital expenditures (e.g., renovation costs are usually amortized over a number of years rather than being a direct full tax deduction).<\/li><li>Fines (e.g. for traffic violations).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b98ef90 elementor-widget elementor-widget-heading\" data-id=\"b98ef90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Tax Deadlines and Extension Requests: N\/D\/M Categories in One Table<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8745b38 elementor-widget elementor-widget-text-editor\" data-id=\"8745b38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The deadline for filing Hong Kong company tax returns is not \"one size fits all\", but is based on your company's<strong>Accounting Date<\/strong>\u00a0To determine this, the IRD will categorize companies into three types of codes: N, D and M. The Inland Revenue Department (IRD) categorizes companies into N, D and M codes.<\/p><p>Upon receipt of the tax return, it is usually necessary to\u00a0<strong>Within 1 month<\/strong>\u00a0Submission. However, if a tax representative is appointed (e.g.\u00a0<strong>M&amp;N<\/strong>) Apply for a block extension for a longer grace period.<\/p><p>following\u00a0<strong>2024\/25<\/strong>\u00a0Anticipated Extension Schedule:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-497fe53 elementor-widget elementor-widget-text-editor\" data-id=\"497fe53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table><thead><tr><th>Category Code<\/th><th>Accounting Date<\/th><th>Normal submission period<\/th><th><strong>Deadline for applying for an extension (electronic filing)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Category N (Normal)<\/strong><\/td><td>April 1-November 30<\/td><td>1 month from issue date<\/td><td><strong>No extension<\/strong>\u00a0(usually early May)<\/td><\/tr><tr><td><strong>Category D (December)<\/strong><\/td><td>December 1 - December 31<\/td><td>1 month from issue date<\/td><td><strong>August 15<\/strong>\u00a0(usually extended to mid-August)<\/td><\/tr><tr><td><strong>Category M (March)<\/strong><\/td><td>January 1 - March 31<\/td><td>1 month from issue date<\/td><td><strong>November 15<\/strong>\u00a0(usually extended to mid-November)<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c81df7 elementor-widget elementor-widget-text-editor\" data-id=\"8c81df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Special attention:<\/strong>\u00a0If your company is filing its first year's tax return (for new companies), the deadline is usually the date the tax return is issued.\u00a0<strong>Within 3 months<\/strong>The above categorization is not subject to any of the above limitations, and extra care must be taken to ensure that they are not subject to any of the above limitations!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d81a98e elementor-widget elementor-widget-heading\" data-id=\"d81a98e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. why do you need an \"audit report\"?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7adc7cb elementor-widget elementor-widget-text-editor\" data-id=\"7adc7cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Many newly-established limited companies mistakenly think that they only need to fill in the tax return and submit it. In fact, according to the Hong Kong Companies Ordinance, a limited company must submit its profits tax return together with an Audit Report audited by a certified public accountant.<\/p><p>If you do not have an audit, the Inland Revenue Department will return your tax return or even start an investigation. A professional audit report is not only a legal requirement, but also a check-up report of your company's financial health, which is helpful for future bank financing or business valuation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95ebfdb elementor-widget elementor-widget-spacer\" data-id=\"95ebfdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1b9ebb elementor-widget elementor-widget-heading\" data-id=\"b1b9ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-16700b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16700b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a27275f\" data-id=\"a27275f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c0d0cd elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"5c0d0cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.mnnbus.com\/wp-content\/uploads\/2025\/11\/\u9999\u6e2f\u8354\u679d\u89d2\u58d3\u7e2e\u5716-2-1024x768.webp);\" role=\"img\" aria-label=\"Hong Kong Lai Chi Kok Compression Chart\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCompany Formation Services\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.mnnbus.com\/en\/set-up-company\/set-up-hk-company\/\" target=\"_blank\">\n\t\t\t\t\t\tLearn more\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb0b9a0 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"cb0b9a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.mnnbus.com\/wp-content\/uploads\/2025\/11\/calculator-385506_1280-1024x603.webp);\" role=\"img\" aria-label=\"calculator-385506_1280\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tTax Services\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.mnnbus.com\/en\/taxation-limited\/\" target=\"_blank\">\n\t\t\t\t\t\tLearn more\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0a54cb5\" data-id=\"0a54cb5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fca1dba elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"fca1dba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.mnnbus.com\/wp-content\/uploads\/2025\/11\/3b8f7a94808e44feae1d422322d70f92.webp);\" role=\"img\" aria-label=\"3b8f7a94808e44feae1d422322d70f92\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCompany Secretary\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.mnnbus.com\/en\/company-secretary\/\" target=\"_blank\">\n\t\t\t\t\t\tLearn more\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91b6625 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"91b6625\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.mnnbus.com\/wp-content\/uploads\/2025\/11\/\u9999\u6e2f\u8354\u679d\u89d2-1-1024x576.webp);\" role=\"img\" aria-label=\"Lai Chi Kok, Hong Kong\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVirtual Office\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.mnnbus.com\/en\/virtual-office\/\" target=\"_blank\">\n\t\t\t\t\t\tLearn more\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a6e4be elementor-widget elementor-widget-spacer\" data-id=\"4a6e4be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8a5c6 elementor-widget elementor-widget-heading\" data-id=\"3a8a5c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M&amp;N helps you get through tax season with ease<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5523d1d elementor-widget elementor-widget-text-editor\" data-id=\"5523d1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Handling tax documents is cumbersome and error-prone. Instead of spending time studying complicated tax regulations, you can leave the hassle to the professionals.<\/p><p><strong>M&amp;N<\/strong>\u00a0The team has rich experience in Hong Kong tax, we provide one-stop service:<\/p><ul><li><strong>Accounting:<\/strong>\u00a0Organize bills and prepare financial statements.<\/li><li><strong>Arrangements for auditing:<\/strong>\u00a0Coordinate statutory audits by certified public accountants.<\/li><li><strong>Tax representative:<\/strong>\u00a0Calculate tax accurately, apply for extensions, and handle IRS inquiries.<\/li><\/ul><p><strong>Don't let your taxes get in the way of your business. Contact M&amp;N today and let us help you plan the most hassle-free tax return possible!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62aabd4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"62aabd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/api.whatsapp.com\/send\/?phone=85296646136&#038;text&#038;type=phone_number&#038;app_absent=0\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d75fb7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d75fb7b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9797e02\" data-id=\"9797e02\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74d0960 elementor-widget elementor-widget-spacer\" data-id=\"74d0960\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-530a90e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"530a90e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1f59e0\" data-id=\"e1f59e0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-066bcde elementor-widget elementor-widget-heading\" data-id=\"066bcde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5abe3fd elementor-widget elementor-widget-toggle\" data-id=\"5abe3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9511\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does a company still need to file a tax return if it has \"lost money\" this year?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-9511\"><p><strong>Be sure to report it!<\/strong>\u00a0Even if a company does not make a profit or even incurs a loss, as long as it receives a tax return from the Inland Revenue Department (IRD), it must complete and submit it within the deadline.\u00a0<strong>M&amp;N mentions you:<\/strong>\u00a0Reporting losses honestly has its advantages. The amount of loss verified by the IRS can be<strong>Carried Forward<\/strong>In the case of a company, the tax credit will be used to offset the profits earned by the company in future years, thus reducing its future tax liability.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9512\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-9512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is \"zero filing\"? Can my company do it?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-9512\"><p><strong>Do not abuse it, the risk is very high.<\/strong>\u00a0Only during the financial year<strong>There is no business operation at all.<\/strong>\uff08Only companies with no bank balance, no contracts, no trading records are eligible to file a \"zero return\" (zero on the tax return). If a company has operations but makes a false \"zero return\" in order to save auditing fees, it is a tax evasion. Once discovered by the Inland Revenue Department, the company will be heavily penalized or even prosecuted. If the company is a limited company, regardless of whether it is in operation or not, it is recommended to consult the tax authorities first.\u00a0<strong>M&amp;N<\/strong>\u00a0Whether an audit is required.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9513\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-9513\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How long do I need to keep my company's bills and accounting records?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9513\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-9513\"><p><strong>The law requires a minimum of seven years.<\/strong>\u00a0According to the Inland Revenue Ordinance, all business records (including receipts, invoices, bank statements, contracts, etc.) must be kept at least\u00a0<strong>7 years<\/strong>The Inland Revenue Department (IRD) has the right to randomly check past accounts at any time. The Inland Revenue Department (IRD) has the right to conduct random checks on past accounts. Failure to provide the relevant supporting documents may result in a fine or an Estimated Assessment by the IRD, which is usually more than the actual amount of tax you should have paid.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9514\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-9514\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the consequences of filing a late tax return?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9514\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-9514\"><p><strong>A: Penalties, tax assessments, and even court appearances.<\/strong>\u00a0The consequences of filing a late tax return can be significant:<\/p><ol><li><strong>Penalty:<\/strong>\u00a0The fine is usually HK$1,200 or more for a first offense and doubled for a repeat offense.<\/li><li><strong>Estimated Taxes:<\/strong>\u00a0The Inland Revenue will assess your profits themselves (often very highly) and demand that you pay the tax immediately.<\/li><li><strong>Prosecution:<\/strong>\u00a0Serious cases will be prosecuted by the Inland Revenue Department.\u00a0<em>If you miss the deadline, please contact us immediately.\u00a0<strong>M&amp;N<\/strong>We will do our best to assist you in writing your plea and remedies.<\/em><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9515\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-9515\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the biggest difference between an \"unlimited company\" and a \"limited company\"?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9515\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-9515\"><p><strong>A: In the \"Audit Report\".<\/strong><\/p><ul><li><strong>Limited Company:<\/strong>\u00a0When filing your tax return.<strong>Must<\/strong>together with a certificate signed by a certified public accountant.<strong>Audit Report<\/strong>\u00a0Submitted together.<\/li><li><strong>Unlimited Company:<\/strong>\u00a0There is no need for an audit report, only a simple financial statement, but again, all documents need to be retained for checking.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d9b38f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d9b38f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42aaf39\" data-id=\"42aaf39\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e895d36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e895d36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f06bfbb\" data-id=\"f06bfbb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4579f78 elementor-widget elementor-widget-heading\" data-id=\"4579f78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Disclaimer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d053da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d053da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43030f2\" data-id=\"43030f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13ceadc elementor-widget elementor-widget-text-editor\" data-id=\"13ceadc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This article has been compiled by M&amp;N to provide general guidance based on publicly available information and statutory provisions only. The information contained herein should not be regarded as legal or other professional advice. M&amp;N accepts no liability for any action taken or loss incurred as a result of reliance on the contents of this document. As legislation is amended from time to time, it is important to refer to the latest official regulations or seek independent professional advice in dealing with specific cases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u6bcf\u90224\u6708\uff0c\u9999\u6e2f\u8001\u95c6\u6700\u982d\u75db\u7684\u300c\u7da0\u8272\u70b8\u5f48\u300d\uff08\u7a05\u52d9\u5c40\u5831\u7a05\u8868\uff09\u5373\u5c07\u6bba\u5230\u3002\u5c0d\u65bc\u4e2d\u5c0f\u4f01\u6216\u521d\u5275\u516c\u53f8\u4f86\u8aaa\uff0c\u6e96\u78ba\u638c\u63e12025\u9999\u6e2f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6012,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1"],"_links":{"self":[{"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/posts\/4044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/comments?post=4044"}],"version-history":[{"count":16,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/posts\/4044\/revisions"}],"predecessor-version":[{"id":5347,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/posts\/4044\/revisions\/5347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/media\/6012"}],"wp:attachment":[{"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/media?parent=4044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/categories?post=4044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mnnbus.com\/en\/wp-json\/wp\/v2\/tags?post=4044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}