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Tax Filing For HK Limited Company

Tax Filing For HK Limited Company

The tax filing process for a limited company is relatively more complex than for an unlimited company. According to the Hong Kong Tax Ordinance, the financial statements of a limited company must be audited by a Hong Kong practicing accountant before filing taxes. Once the company receives the Profits Tax Return (BIR51), it must submit it on time along with the audited report and a tax computation. Typically, the Inland Revenue Department issues Profits Tax Returns on the first working day of April each year, and late submission of tax returns will result in penalties.

AC Accounting offers a one-stop accounting and tax filing service, providing tax planning for clients to minimize tax liabilities and ensuring peace of mind when handling company tax matters.

Tax Filing Process for Limited Company

Prepare Accounting Records

Prepare comprehensive accounting records in accordance with Hong Kong Accounting Standards and Regulations, which should include the income statement, balance sheet, trial balance, and detailed ledgers.

Auditor's Review

A limited company must appoint an auditor to conduct an audit, during which the auditor will collect evidence, and upon completion, issue an audit report.

Submit the Tax Return

Prepare the profits tax computation based on the audited financial figures, complete the tax return, and submit it to the tax authorities before the deadline.

Tax Filing Process for Limited Company

Prepare Accounting Records

Prepareaccounting records in accordance with Hong Kong Accounting Standards and Regulations, which should include the income statement, balance sheet, trial balance, and detailed ledgers.

Auditor's Review

A limited company must appoint an auditor to conduct an audit, during which the auditor will collect evidence, and upon completion, issue an audit report.

Submit the Tax Return

Prepare the profits tax computation based on the audited financial figures, complete the tax return, and submit it to the tax authorities before the deadline.

What is the deadline for tax filing?

The Inland Revenue Department typically issues profits tax returns to all companies in Hong Kong on the first working day of April each year. Upon receiving the tax return from the Inland Revenue Department, it is generally expected to be returned to the tax authorities within one month from the date of issue.

However, if your tax representative has arranged for an extension to submit your profits tax return, the submission deadline is usually extended to the following dates.

March 31st Year-End Date
(M Code)

Extension granted until November 15th

December 31st Year-End Date
(D Code)

Extension granted until August 15th

Other Year-End Dates
(N Code)

Submit within one month after receiving the tax return.

Reference Price for Tax Filing of Limited Companies

一般情況參考費用
營業額 (每年)交易量 (每年)會計+核數+報稅
沒開業HKD3,500
$300,000 以內60 或以內HKD6,500
$300,001 – $500,000100 或以內HKD8,000
$500,001 – $1,000,000200 或以內HKD10,000
$1,000,001 – $2,000,000300 或以內HKD13,000
$2,000,001 – $3,000,000400 或以內HKD16,000
$3,000,001 – $4,000,000500 或以內HKD19,000
$4,000,001 – $6,000,000600 或以內HKD22,000
$6,000,001 – $8,000,000700 或以內HKD26,000
$8,000,001 – $10,000,000800 或以內HKD30,000
> $10,000,001800 以上個別報價

Quotation for Tax Filing of Limited Company

Auditing quotation
Which tax year does the tax return belong to?

Maximum file size: 7MB

Contact Information

What our Clients Say?

If you have any questions, we are happy to assist.

Hotline: (852) 3580 1380 / Whatsapp: (852) 6706 0903

Frequently Asked Questions

Is it mandatory for a limited company to have its financial statements audited?

根據稅務條例,有限公司的財務報表須於報稅前經執業會計師審核。
但若在財政年度內,公司沒有營運,該年度可申請豁免做核數,但仍然需要填報稅表 (填上零)。

有限公司的利得稅稅率是多少 ?

稅務局於2018年度修例實行兩級制利得稅率,如有限公司應課稅利潤不超過 $2,000,000,利得稅稅率是 8.25%。
而超過 2,000,000 的部份,稅率是 16.5%。

財務報表的利潤 (經核數) 和利得稅計算表的利潤有何分別 ?

財務報告的利潤是按照香港會計條例和準則而計算和審核的。
利得稅計算表會因應稅務條例要求,對已審來的財務數據作出條整,計出應課稅利潤。
最常見例子,會計條約對於固定資產的折舊計算和稅務條例的計算是不同。詳情可先毅思會計的報稅專員查迿。

遲了報稅有什麼後果 ?

稅務局會出罰款通知,並且有機會對有限公司作出估稅。如果收到罰款通知但沒有理會,稅務局會對此違法行為作出檢控。

有什麼支出可以扣稅 ?

根據稅務條例,一般而言,若該支出是為了產生應課稅收入,該支出均可扣稅。稅務局對某些支出均有特別安排,詳情可向毅思會計了解。

有限公司的首份利得稅報稅表何時發出 ?

公司成立18個月後,首份報稅表須於報稅表發出日期3個月內遞交。

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