{"id":946,"date":"2022-01-19T15:10:33","date_gmt":"2022-01-19T07:10:33","guid":{"rendered":"https:\/\/pacersconsulting.com\/?p=946"},"modified":"2022-07-14T17:20:19","modified_gmt":"2022-07-14T09:20:19","slug":"pointers-on-profits-tax-you-cannot-miss","status":"publish","type":"post","link":"https:\/\/pacersconsulting.com\/en\/blog-en\/taxation-en\/pointers-on-profits-tax-you-cannot-miss\/946\/","title":{"rendered":"Pointers on Profits Tax You Cannot Miss"},"content":{"rendered":"\n

<\/h1>\n\n\n\n

Profits tax is unavoidable for all companies operating in Hong Kong, no matter whether the company makes or loses money. As it is a tax every company must file, here is a brief introduction of some tips on profits tax.<\/p>\n\n\n\n

Who needs to file profits tax returns?<\/strong><\/h2>\n\n\n\n

All those who operate any industry, profession or business in Hong Kong are required to file. Generally speaking, the Inland Revenue Department will issue different types of profits tax returns to different people:<\/p>\n\n\n\n

  1. Profits Tax Return – Corporations (BIR51);<\/li>
  2. Filing of Tax Return – Individuals (BIR60);<\/li>
  3. Profits Tax Return – Persons Other Than Corporations (BIR52);<\/li>
  4. Profits Tax Return – In Respect Of Non-Resident Persons (BIR54)<\/li><\/ol>\n\n\n\n

    When will I receive profits tax returns?<\/strong><\/h2>\n\n\n\n

    In general, the IRD will issue profits tax returns for continuously operating businesses on the first working day of April.<\/p>\n\n\n\n

    Newly established companies and newly registered businesses usually receive tax returns 18 months after establishment.<\/p>\n\n\n\n

    In addition, if a business is not yet in operation or has closed down, or if the business has not earned assessable profits (usually having received IRC 1812 issued by the IRD in the previous year), no tax returns will be sent out.<\/p>\n\n\n\n

    When should I file tax returns?<\/strong><\/h2>\n\n\n\n

    The IRD will determine the deadline for tax returns according to the financial year period of each company. Generally, the deadlines for submitting profits tax returns are as follows:<\/p>\n\n\n\n

    End of Year<\/td>Type<\/td>Deadline for Profits Tax Returns <\/td>Extension of Deadline<\/td><\/tr>
    1 April to 30 November<\/td>N<\/td>End of May (29-31 May)<\/td>None<\/td><\/tr>
    1 December to 31 December<\/td>D<\/td>Mid-August (14-16 August)<\/td>None<\/td><\/tr>
    1 January to 31 March<\/td>M<\/td>Mid-November (14-16 November)<\/td>Only applicable for companies with losses in a financial year End of January of the following year (29-31 January)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    If you choose to file online tax returns (except for companies with losses in a financial year, or companies with end of year within January 1 to March 31), there will generally be a two-week extension of deadlines.<\/p>\n\n\n\n

    Newly established companies and newly registered companies will have to submit tax returns within 3 months of receiving the first tax return form.<\/p>\n\n\n\n

    Year of Assessment and Basis Period of Assessment<\/strong><\/h2>\n\n\n\n

    The tax year in Hong Kong is from 1 April to 31 March of the following year, but because companies can choose different dates for financial year periods, the basis period of assessment will be different from the year of assessment. Periods within the year 2021 is used as an example below to help you understand the year of assessment and basis period of assessment more easily:<\/p>\n\n\n\n

    Financial year\/basis period of assessment<\/td>Type<\/td>Year of Assessment<\/td><\/tr>
    1 February 2020 to 31 January 2021<\/td>N<\/td>2020\/21<\/td><\/tr>
    1 June 2020 to 31 May 2021<\/td>N<\/td>2021\/22<\/td><\/tr>
    1 January 2021 to 31 December 2021<\/td>D<\/td>2021\/22<\/td><\/tr>
    1 April 2021 to 31 March 2022<\/td>M<\/td>2021\/22<\/td><\/tr>
    1 June 2021 to 31 May 2022<\/td>N<\/td>2022\/23<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    To put it simply, as long as the company’s end of year is later than 31 March, the next tax year will be regarded as the company\u2019s year of assessment. Thus, when filing taxes and calculating tax concessions, remember to pay attention to your company\u2019s year of assessment to avoid miscalculating taxes.<\/p>\n\n\n\n

    What to Prepare When Filing Tax Returns<\/strong><\/h2>\n\n\n\n

    In addition to preparing and submitting the completed tax return form, you will also need to prepare the following documents for submission to the IRD:<\/p>\n\n\n\n

    1. Financial statements (including balance sheets and income statements) signed and approved by the company\u2019s board of directors;<\/li>
    2. Audit report prepared by an auditor;<\/li>
    3. Profits tax calculation table; and<\/li>
    4. Other supplementary documents and information (if necessary).<\/li><\/ol>\n\n\n\n

      If the company is an ordinary small and medium enterprise, as long as the company\u2019s total income during the basis period of assessment does not exceed HKD2,000,000, the IRD will treat the company as a “Small Corporation\/Small Business”. The above documents will therefore not be required for submission unless requested by the IRD.<\/p>\n\n\n\n

      Profits Tax Rate<\/strong><\/h2>\n\n\n\n

      Hong Kong’s profits tax rate is only divided into two types: corporations and unincorporated businesses. Both of them have been based on the two-tier tax rate since the 2018\/19 year of assessment. The tax rates are as follows:<\/p>\n\n\n\n

      Taxable Return<\/td>Corporations<\/td>Unincorporated Businesses<\/td><\/tr>
      First HKD2,000,000<\/td>8.25%<\/td>7.5%<\/td><\/tr>
      After HKD2,000,000<\/td>16.5%<\/td>15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      Submission and Penalties<\/strong><\/h2>\n\n\n\n

      When all the documents are prepared, they can be submitted to the tax bureau. If the company is a Small Corporation\/Small Business, you can choose to file the tax return online. If your company\u2019s tax return is not filed on time, the tax bureau may:<\/p>\n\n\n\n

      1. Issue an estimated tax assessment;<\/li>
      2. Impose a fine of HKD10,000; or<\/li>
      3. Impose a fine equivalent to 3 times the tax undercharged.<\/li><\/ol>\n\n\n\n

        If your company\u2019s tax return has not been filed, the court can order the tax return to be filed within a specified time.<\/p>\n\n\n\n

        To summarize…<\/strong><\/h2>\n\n\n\n

        Profits tax is unavoidable, so the more you understand, the less trouble you will run into. That is why we will continue sharing more information on profits tax in the future.<\/p>\n\n\n\n

        Pacers is a company that provides multifaceted and professional consulting services. We are eager to grow with our clients, so if you encounter any issues on taxation, you\u2019re welcome to contact us through our website or email at info@pacersconsulting.com<\/a>.<\/p>\n\n\n\n

        Want to learn more about real-life examples in taxation? Follow us on Facebook<\/a>, Instagram<\/a>, and Google now to stay on top of our latest news!<\/p>\n","protected":false},"excerpt":{"rendered":"

        Profits tax is unavoidable for all companies operating in Hong Kong, no matter whether the company makes or loses money. As it is a tax every company must file, here is a brief introduction of some tips on profits tax. Who needs to file profits tax returns? All those who operate any industry, profession or […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"

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        Foreword<\/strong><\/h2>\n\n\n\n

        The trend of emigration to foreign countries has been growing lately, and it is crucial that fulfil your tax responsibilities first if you want to be at ease when you leave Hong Kong. In this post, we\u2019ve compiled some basic tax responsibilities you\u2019ll have to fulfil before you leave, and we hope that this will set everyone\u2019s mind at rest when stepping out of Hong Kong. Specifically, we will be focusing more on key points for outbound Hong Kong employees.<\/p>\n\n\n\n

        Who needs to clear tax?<\/strong><\/h2>\n\n\n\n

        According to the Inland Revenue Ordinance, all outbound employees leaving Hong Kong for over a month have to notify the Inland Revenue Department, regardless of whether they plan on coming back. This allows the IRD to decide whether they have outstanding tax items that need to be paid before leaving Hong Kong. The above procedure is called \u201ctax clearance\u201d.<\/p>\n\n\n\n

        Are there exemptions?<\/strong> <\/h2>\n\n\n\n

        Yes; if the employee has to leave Hong Kong frequently due to work, they do not have to notify the IRD.<\/p>\n\n\n\n

        Procedures for Tax Clearance<\/strong><\/h2>\n\n\n\n
        1. When handing in your resignation letter, you will have to notify your employer of your intention to leave Hong Kong, as well as your predicted date of departure. This is because employers have to file a \u201cNotification by an Employer of an Employee Who is About to Depart from Hong Kong\u201d, also known as Form IR56G, to the IRD at least one month before you depart, while also giving you a copy of the document.<\/li>
        2. Next, your employer should withhold the salary of your last month at work. If you, as the employee, do not clear all tax items you are supposed to clear, the IRD will require your employer to compensate with the amount of salary withheld. If you wish to reduce the amount of salary withheld, you could consider reducing the amount of working days in your last month of work.<\/li>
        3. You will also have to notify the IRD of your predicted date of departure (by phone, email, fax, or post). By doing so, the IRD will mail you a tax return form (BIR60) before your departure.<\/li>
        4. You will have to complete and return the tax return within the specified time limit. If you do not, if your employer\u2019s salary-withholding period is almost up, or if you run out of time before your departure, the IRD will issue a notice of assessment (the estimated amount of tax payable is usually susceptible to overestimation, therefore delaying the completion of your tax return is not recommended). If you encounter overestimated amounts of tax payable, you are allowed to dispute the assessment by filing an objection.<\/li>
        5. If you want to speed up the process of tax clearance, you can choose to bring along required documents (e.g. pay slips, MPF records, supporting documents for deduction claims, etc.) to the IRD in person. As the process takes time, it is recommended that you allow more time for your application. (Friendly reminder: as the IRD may check tax records of previous years, make sure that the supporting documents are complete.)<\/li>
        6. After assessment, the IRD will issue a notice for tax payment to you. You can choose to use cash, EPS, ATMs, or cashier\u2019s cheques to pay for all tax items immediately, and a letter of release will usually be issued on the same day. You may also choose to pay through online methods, by PPS, cheque, or a combination of the above methods, and the IRD will issue a letter of release after confirming payment (within two to ten working days). Even if you have no outstanding tax items to pay for, you must complete all tax clearance procedures before receiving a letter of release.<\/li>
        7. After your employer receives the letter of release, they are allowed to return the withheld salary. Thus, you will have fulfilled all your Hong Kong tax responsibilities, and are free to leave Hong Kong.<\/li><\/ol>\n\n\n\n

          What if I don\u2019t clear my tax?<\/strong> <\/h2>\n\n\n\n

          If a person does not go through tax clearance before leaving Hong Kong, they are liable to a Level 3 fine of HKD 10,000. The IRD may also obtain a court order to prohibit those who have not cleared their tax from leaving Hong Kong. To avoid unnecessary trouble, remember to clear your tax before you leave.<\/p>\n\n\n\n

          Pacers is a company that provides multifaceted and professional consulting services. We are eager to grow with our clients, so if you encounter any issues on taxation, you\u2019re welcome to contact us through our website<\/a> or email at info@pacersconsulting.com.<\/a><\/p>\n\n\n\n

          Want to learn more about real-life examples in taxation? Check out our Facebook, Instagram and Google profiles for the newest updates!<\/p>\n\n\n

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          [\/et_pb_section]<\/p>","_et_gb_content_width":""},"categories":[27],"tags":[],"yoast_head":"\nPointers on Profits Tax You Cannot Miss - Pacers Consulting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pacersconsulting.com\/en\/blog-en\/taxation-en\/pointers-on-profits-tax-you-cannot-miss\/946\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pointers on Profits Tax You Cannot Miss - Pacers Consulting\" \/>\n<meta property=\"og:description\" content=\"Profits tax is unavoidable for all companies operating in Hong Kong, no matter whether the company makes or loses money. As it is a tax every company must file, here is a brief introduction of some tips on profits tax. Who needs to file profits tax returns? 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