{"id":847,"date":"2025-03-18T17:39:22","date_gmt":"2025-03-18T09:39:22","guid":{"rendered":"https:\/\/www.mnnbus.com\/?p=847"},"modified":"2026-03-17T17:05:31","modified_gmt":"2026-03-17T09:05:31","slug":"profits-tax-filing-hk-2025","status":"publish","type":"post","link":"https:\/\/www.mnnbus.com\/en\/blog\/profits-tax-filing-hk-2025\/","title":{"rendered":"Profits Tax\/Corporate Taxation\u3011Infinite Company, Limited Company Tax Rates, Allowances, and Tax Return Procedures"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"847\" class=\"elementor elementor-847\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3403820d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3403820d\" 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-2999ffa3\" data-id=\"2999ffa3\" 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-bd47623 hfe-post-info-layout-inline elementor-widget elementor-widget-post-info-widget\" data-id=\"bd47623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"hfe-post-info-inline hfe-post-info-items hfe-post-info\">\n\t\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-9c184c2 hfe-post-info-inline-item\" itemprop=\"datePublished\"> \n\t\t\t\t\t\t\t<a href=\"https:\/\/www.mnnbus.com\/en\/blog\/2025\/03\/18\/\">\n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-alt\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M148 288h-40c-6.6 0-12-5.4-12-12v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm108-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 96v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96-260v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item hfe-post-info__item--type-date\">\n\t\t\t\n\t\t\t\t\t\t\tMarch 18, 2025\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-bf5fc13 hfe-post-info-inline-item\" itemprop=\"author\"> \n\t\t\t\t\t\t\t<a href=\"https:\/\/www.mnnbus.com\/en\/author\/admin\/\">\n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-user-circle\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 104c-53 0-96 43-96 96s43 96 96 96 96-43 96-96-43-96-96-96zm0 144c-26.5 0-48-21.5-48-48s21.5-48 48-48 48 21.5 48 48-21.5 48-48 48zm0-240C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 448c-49.7 0-95.1-18.3-130.1-48.4 14.9-23 40.4-38.6 69.6-39.5 20.8 6.4 40.6 9.6 60.5 9.6s39.7-3.1 60.5-9.6c29.2 1 54.7 16.5 69.6 39.5-35 30.1-80.4 48.4-130.1 48.4zm162.7-84.1c-24.4-31.4-62.1-51.9-105.1-51.9-10.2 0-26 9.6-57.6 9.6-31.5 0-47.4-9.6-57.6-9.6-42.9 0-80.6 20.5-105.1 51.9C61.9 339.2 48 299.2 48 256c0-110.3 89.7-200 200-200s200 89.7 200 200c0 43.2-13.9 83.2-37.3 115.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item hfe-post-info__item--type-author\">\n\t\t\t\n\t\t\t\t\t\t\tM &amp; N\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\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-2e3090b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e3090b\" 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-inner-column elementor-element elementor-element-6dfe921\" data-id=\"6dfe921\" 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-303defc5 elementor-widget elementor-widget-text-editor\" data-id=\"303defc5\" 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><\/p>\n<p><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">The process is very different from filing a personal tax return in that it is more complex and requires specific rules and procedures to be followed. In this article, we will introduce<\/span><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">\u7684<\/span><span style=\"font-weight: 400;\">tax rate<\/span><span style=\"font-weight: 400;\">\u548c<\/span><span style=\"font-weight: 400;\">Tax Allowance<\/span><span style=\"font-weight: 400;\">as well as<\/span><span style=\"font-weight: 400;\">Unlimited<\/span><span style=\"font-weight: 400;\">The different requirements for filing tax returns with limited companies will help you better understand how to prepare and submit your tax return.<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">The Company is also responsible for ensuring compliance with relevant tax laws and regulations.<\/span><\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">What is it?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">\uff08Profits Tax is a direct tax in Hong Kong and is part of income tax. According to section 14 of the Inland Revenue Ordinance, Chapter 112 of the Laws of Hong Kong.<\/span><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">Applicable to individuals or companies carrying on a trade, profession or business in Hong Kong and chargeable on their assessable profits arising in Hong Kong.<\/span><\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"font-weight: 400;\">Who needs to pay<\/span><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">\uff1f<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the guidelines issued by the Inland Revenue Department (IRD), irrespective of whether a person is a Hong Kong resident or not, any person who carries on a trade, profession or business in Hong Kong and derives assessable profits from Hong Kong (excluding profits arising from the sale of capital assets) is subject to the following charges<\/span><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">The following persons are included in this category. People in this category include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorporation: refers to a company incorporated under the Companies Ordinance, such as a limited company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persons outside the corporation: including sole proprietors, partnerships, trustees, organizations and self-employed persons.<\/span><\/span>\n<p>\u00a0<\/p>\n<\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">fact<\/span><span style=\"font-weight: 400;\">Profits tax rate<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">With effect from the year of assessment 2018\/19, the Hong Kong Government has implemented a two-tier system of tax rates, namely the standard rate and the two-tier system, with the aim of enabling all entities with profits tax chargeable in Hong Kong to enjoy a lower rate of tax.<\/span><span style=\"font-weight: 400;\">Profits tax rate<\/span><span style=\"font-weight: 400;\">This is provided that the entity does not already have other related entities that have been selected to participate in the two-tier system.<\/span><span style=\"font-weight: 400;\">profits tax rate<\/span><span style=\"font-weight: 400;\">Taxation. Under this new system:<\/span><\/p>\n<p>\u00a0<\/p>\n<h3><span style=\"font-weight: 400;\">1. Standard rate<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The rate of 16.5% applies to corporations and the rate of 15% applies to persons other than corporations.<\/span><\/p>\n<p>\u00a0<\/p>\n<h3><span style=\"font-weight: 400;\">2. Two-tier tax system<\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p><b>Tax rate (first 2,000,000 assessable profits)<\/b><\/p>\n<\/td>\n<td>\n<p><b>Tax rate (on assessable profits in excess of HK$2,000,000)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Incorporated<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">8.25%<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">16.5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Persons other than OCs<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">7.5%<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">15%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-weight: 400;\">3. Ex gratia tax rate<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition, some taxpayers are entitled to preferential tax rates on qualifying profits arising from or received in respect of certain specified qualifying transactions or activities, as set out below:<\/span><\/p>\n<p>\u00a0<\/p>\n<table style=\"height: 606px;\" width=\"1594\">\n<tbody>\n<tr>\n<td>\n<p><b>Eligible Transactions or Designated Entities<\/b><\/p>\n<\/td>\n<td>\n<p><b>Preferential tax rates<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Corporate Finance Center<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">8.25%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Aircraft and Ship Chartering<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">0% or 8.25%<\/span> <span style=\"font-weight: 400;\">(as appropriate)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Insurance<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">8.25%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Professional Reinsurance<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">8.25%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Family Office<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">0%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Qualifying IP Revenue<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Short\/Medium Term Debt Notes (issued prior to April 1, 2018)<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">8.25%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">Short\/Medium Term Debt Notes (issued on or after April 1, 2018)<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">0%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">Formulas and<\/span><span style=\"font-weight: 400;\">Calculation<\/span><span style=\"font-weight: 400;\">methodologies<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">\u7684<\/span><span style=\"font-weight: 400;\">Calculation<\/span><span style=\"font-weight: 400;\">There are 4 main steps:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determination of gross income: The total income of the business earned in Hong Kong for the year of assessment is first calculated.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductible Expenses: business expenses incurred in the course of earning profits that are deductible from gross income and which are allowable deductions under the tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculation of Assessable Profit: The total income minus all deductible expenses gives the assessable profit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applying the applicable tax rate: The profits tax rate is applied according to the type of business (corporate or unincorporated) and the amount of assessable profits.<\/span><\/li>\n<\/ol>\n<h3><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\">formulas<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Acceptable<\/span><span style=\"font-weight: 400;\">profits tax<\/span><span style=\"font-weight: 400;\"> = assessable profit \u00d7 applicable tax rate.<\/span><\/p>\n<p>\u00a0<\/p>\n<h2><span style=\"font-weight: 400;\">Profits Tax Allowance<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Whether it is a limited company or<\/span><span style=\"font-weight: 400;\">Unlimited<\/span><span style=\"font-weight: 400;\">I don't even have the basics.<\/span><span style=\"font-weight: 400;\">Tax Allowance<\/span><span style=\"font-weight: 400;\">However, any expenditure used to produce assessable profits can be used as a tax deduction, for example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Rent<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee salaries<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MPF Contributions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Socializing at work<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Premiums<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintenance costs related to the working environment or tools<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Computer Hardware and Software<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Charitable donations<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">constraints<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">Documentation\/Steps<\/span><\/h2>\n<p>\u00a0<\/p>\n<h3><span style=\"font-weight: 400;\">1. Limited<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">file<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/taxrep_pt.htm\" rel=\"noopener\"><span style=\"font-weight: 400;\">Profits Tax Return <\/span><span style=\"font-weight: 400;\">(BIR51)<\/span><\/a><span style=\"font-weight: 400;\">: Completed by the company's tax representative based on the financial statements and the audit report.<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">The company provides a wide range of financial and tax information to assist the IRS in assessing tax liability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audited Financial Statements: from April 2023, audited financial statements signed by an independent accountant will be required regardless of the company's income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Computation: The accountant has to adjust the company's financial statements to determine the assessable profits and fill in the computation form according to the tax regulations.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Limited<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">Steps<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The process of filing a tax return is tedious and can take several months from the time you prepare your accounts to the time you complete your tax return. Below are the specific steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply for an extension of time to file: Upon receipt of the tax return, the company should contact the tax representative as soon as possible to apply for an extension of time to file the tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preparation of Accounts : The company is required to prepare accounts for the financial year including Profit and Loss Account, Balance Sheet etc. and maintain records of income and expenditure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit of Accounts: The accounts are audited by an auditor, who reviews them and provides an audit opinion as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preparation of Profits Tax Calculations: Based on the audit report, the tax representative is required to prepare calculations to determine the assessable profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Completion of Profits Tax Return: Use the calculator to complete the tax return and submit the relevant financial and tax information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing Tax Returns and Documents: Submit signed tax returns, audit reports and calculations to the IRS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax assessment: The IRD will assess your tax return after about three months and you can raise objections if there are any errors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment of tax: After confirming that there is no error, the company should pay the tax within the stipulated period and complete the tax filing.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">without limit<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">Documentation\/Steps<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1. Unlimited<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">file<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sole proprietorship: Submission<\/span><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/ind_ctr.htm\" rel=\"noopener\"><span style=\"font-weight: 400;\">Individual Tax Return (BIR60)<\/span><\/a><span style=\"font-weight: 400;\">Partners: Submission<\/span><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/taxrep_pt.htm\" rel=\"noopener\"><span style=\"font-weight: 400;\">Profits Tax Return (BIR52)<\/span><\/a><span style=\"font-weight: 400;\">\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company Profit and Loss Account: A profit and loss account is required when the company's annual revenue exceeds HK$2 million.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company Balance Sheet: The same applies to companies with an annual revenue of more than HK$2 million, a balance sheet is required.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Unlimited<\/span><span style=\"font-weight: 400;\">Corporate Tax Steps<\/span><span style=\"font-weight: 400;\">\u9a5f<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">without limit<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">The process is relatively simple and there is no need to audit financial statements. Below are the simplified steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Application for extension: received<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">After that, you can apply to the IRD for an extension of time to file.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preparation of Accounts: Unlimited companies are required to maintain accurate accounting records, and must prepare and submit accounting accounts when revenues exceed HK$2 million.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fill in<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">: Based on the accounting accounts<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">The taxpayers are required to declare the deductible expenses and allowances.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">hand over<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">and related documents: completed<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">After that, if the income exceeds $2 million, a balance sheet and profit and loss account are required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessment and payment of tax: The Inland Revenue Department will issue a notice of assessment and the tax will be paid on time if it is correct.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\"><br \/>Troublesome to file tax return? One-stop tax filing service can help you!<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">The process is very complicated, requiring the completion and preparation of a large number of forms and documents, and is prone to errors in the process. In order to help companies simplify the process of tax filing, the<\/span><a href=\"https:\/\/www.mnnbus.com\/en\/taxation\/\"><span style=\"font-weight: 400;\">M &amp; N Business<\/span><\/a><span style=\"font-weight: 400;\">Specialized in providing a variety of tax service plans, one-stop to help you solve any tax problems, that is, to see the advantages of the service:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\"><br \/><\/span>1. Save time and speed<\/h3>\n<p><span style=\"font-weight: 400;\">M &amp; N offers a full range of<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">The service covers tax consultation, bookkeeping, audit arrangement and filing of corporate profits tax returns to the Inland Revenue Department, so that enterprises do not need to worry about the cumbersome process of filing tax returns and can complete their compliance filings efficiently.<\/span><\/p>\n<p>\u00a0<\/p>\n<h3>2. Understanding your needs<span style=\"font-size: 16px; font-weight: 400;\"><br \/><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As a professional tax return preparation company, we understand that<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">Our team will fully follow up the whole tax filing process to fulfill the statutory requirements.<\/span><span style=\"font-weight: 400;\">Company Tax Returns<\/span><span style=\"font-weight: 400;\">Request.<\/span><\/p>\n<p>\u00a0<\/p>\n<h3>3. Clarity of charges<\/h3>\n<p><span style=\"font-weight: 400;\">M &amp; N provides clear and transparent tax filing fees to ensure that prices are reasonable and fair with no hidden fees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p><\/p>\n<p><\/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-2737315 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2737315\" 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\">Find out more about our tax services<\/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<div class=\"elementor-element elementor-element-2ee4c7a elementor-widget elementor-widget-heading\" data-id=\"2ee4c7a\" 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-b6e5084 elementor-widget elementor-widget-toggle\" data-id=\"b6e5084\" 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-1911\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1911\" 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 to determine the tax filing deadline based on the company's year-end date?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1911\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1911\"><p><span style=\"font-weight: 400;\">According to the financial year end date set by a limited company, the Inland Revenue Department (IRD) will categorize the company into different codes and determine the deadline for the company to submit tax returns based on these codes. The specific codes are listed below:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N code: Companies with year-end dates from April 1 to November 30<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D code: Companies with year-end dates from December 1 to December 31<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M code: Companies with year-end dates from January 1 to March 31<\/span><\/li>\n<\/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<div class=\"elementor-element elementor-element-7c1ab46 elementor-widget elementor-widget-toggle\" data-id=\"7c1ab46\" 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-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" 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\">Can a company apply for an extension of time to file a tax return?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p><span style=\"font-weight: 400;\">A company can apply for an extension of time to file its tax return. Based on the closing date, the IRS categorizes the final deadline for filing tax returns into four types of extensions, which are listed below:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N code: no extension<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D code: August 15, 2025<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M code (profit): November 17, 2025<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M code (loss): by February 2, 2026, such extension requests need to be filed on or before November 3, 2025, in a tabular format setting forth the IRS file number for the case.<\/span><\/li>\n<\/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<div class=\"elementor-element elementor-element-6a73df8 elementor-widget elementor-widget-toggle\" data-id=\"6a73df8\" 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-1111\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1111\" 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 late filing of profits tax returns by companies?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1111\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1111\"><p><span style=\"font-weight: 400;\">If a company fails to submit a timely<\/span><span style=\"font-weight: 400;\">Tax Returns<\/span><span style=\"font-weight: 400;\">The Inland Revenue Department (IRD) may impose a fine of up to HK$10,000 and three times the amount of tax in arrears. In addition, under the Inland Revenue Ordinance, the company may also face prosecution.<\/span><\/p><\/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<div class=\"elementor-element elementor-element-a9528f1 elementor-widget elementor-widget-spacer\" data-id=\"a9528f1\" 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-a7d9a5a elementor-widget elementor-widget-text-editor\" data-id=\"a7d9a5a\" 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<h5>References:<\/h5>\n<p>Hong Kong Government One-Stop Shop, Profits Tax Returns, Supplementary Profits Tax Returns and Other Forms, 2024<br \/><a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/taxfiling\/filing\/types\/profitstax.htm\" rel=\"noopener\">https:\/\/www.gov.hk\/tc\/residents\/taxes\/taxfiling\/filing\/types\/profitstax.htm<\/a><\/p>\n<p>Inland Revenue Department, Profits Tax Rates, 2024.<br \/><a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/taxfiling\/taxrates\/profitsrates.htm\" rel=\"noopener\">https:\/\/www.gov.hk\/tc\/residents\/taxes\/taxfiling\/taxrates\/profitsrates.htm<\/a><\/p>\n<p>Inland Revenue, A Guide to Taxes Charged by the Inland Revenue, 2021.<br \/><a href=\"https:\/\/www.ird.gov.hk\/chi\/pdf\/2022\/BriefGuide20212022.pdf\" rel=\"noopener\">https:\/\/www.ird.gov.hk\/chi\/pdf\/2022\/BriefGuide20212022.pdf<\/a><\/p>\n<p>Inland Revenue, Penalty Policy, 2024.<br \/><a href=\"https:\/\/www.ird.gov.hk\/chi\/pol\/ppo.htm\" rel=\"noopener\">https:\/\/www.ird.gov.hk\/chi\/pol\/ppo.htm<\/a><\/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 class=\"elementor-element elementor-element-887b6ba elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"887b6ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg><\/span><a href=\"https:\/\/www.mnnbus.com\/en\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\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>March 18, 2025 admin \u516c\u53f8\u5831\u7a05\u8207\u500b\u4eba\u5831\u7a05\u6709\u5f88\u5927\u7684\u4e0d\u540c\uff0c\u6574\u500b\u904e\u7a0b\u8f03\u70ba\u8907\u96dc\u4e14\u9700\u8981\u9075\u5faa\u7279\u5b9a\u7684\u898f\u7bc4 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6034,"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 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