Every individual or company is required under the Inland Revenue Ordinance to report their total income earned during a fiscal year which commences 1 April every year and ends 31 March in the succeeding year. Inland Revenue Department (IRD) which is the only tax authorities in Hong Kong, will issue tax returns to individual taxpayers who have the legal obligations to complete and file them with the IRD within the time specified in the tax return or for a further period provided an extension has been granted by the IRD.

IRD can exercise powers conferred to it by the Inland Revenue Ordinance to prosecute those taxpayers who fail to complete the tax returns and submit them in compliance with the Inland Revenue Ordinance.

Highlights of the Hong Kong Taxation System

•	Territorial concept : only the income/profit you earned in Hong Kong are taxed
•	Allowances include personal, married couple, child, dependent parents, dependent grandparents, dependent sister and brother, self-education expense deduction and home loan interest relief.
•	Initial allowance of 60% - 100% on any capital equipment you invested in business
•	Unincorporated Businesses profits tax rate is at 7.5% on assessable profits up to HK$2 mllion; and 15% on any part of assessable profits over HK$2 million (Y/A 2018/19 onwards)
•	Standard Corporate profits tax rate is at 8.25% on assessable profits up to HK$2 million; and 16.5% on any part of assessable profits over HK$2 million (Y/A 2018/19 onwards)

We provide the following services:

•	Preparation of profits tax computation
•	Filing of tax returns for corporations, sole proprietors and partnership business
•	Tax planning to minimise tax liability
•	Handling of tax appeals and objections
•	Assistance with investigations and queries by the Inland Revenue Department

香港稅制特點

•	只有源自香港的利潤才須要在香港課稅
•	免稅額包括單身，已婚，子女，父母，祖父母，姊弟，進修，自住物業按揭利息
•	工業裝置首年免稅折舊率由60%至100%
•	法團以外的業務利得稅標準稅率不超過港元二百萬的應評税利潤為百份之七點五; 及應評税利潤中超過港元二百萬的部分為百份之十五（課税年度2018/19及其後）
•	公司利得稅標準稅率不超過港元二百萬的應評税利潤為百份之八點二五; 及應評税利潤中超過港元二百萬的部分為百份之十六點五（課税年度2018/19及其後）

我們的服務範圍：

•	計算應課稅盈利及填報報稅表（包括個人入息，物業稅）
•	呈交報稅表及有關文件與稅務局
•	稅務安排以減低稅荷
•	處理上訢及反對
•	協助閣下應付稅務局進行的調查及質詢