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In Hong Kong, taxation is of territorial basis. In other words, the tax is primarily levied on Hong Kong sourced as they are derived from or arisen in HK within that basis period.

There are three categories of taxes levied for a year of assessment which ends on 31 March, 31 December, or whatever date if selected by taxpayer. In broad term, they are Profits Tax, Salaries Tax and Property Tax respectively, in the rare areas, estate duties and stamp duties would be levied if they fall into the respective limbs/heads of the particular section of legislation.

To individual taxpayer, if individual carrying on a trade in form of proprietor or partners and receive income under any employment. He/she may elect for Personal Assessment in which he/she will have the effect of amalgamating his/her various income in a single assessment.

Value added tax planning

We are specialized in handling offshore tax cases pertinent to manufacturing and service industries across different tax legislations. We are confident of and experienced in handling them in the arrangements construed in the DIPN/s issued by IRD to minimize the tax obligation of clients. We use professional knowledge to advise clients to accomplish the effect of tax-avoidance in the legitimate manner. If it is successfully held that the profit derived from the operation is of 100% offshore, it is completely not subject to Hong Kong Profits tax. In the contrast, it is held that the arrangement falls into 50:50criteria in the related DIPN, only 50% of the assessable is subject to Hong Kong ProfitsTax.


In particular, our taxation services are summarized as follows:

  1. Answering the queries issued by the Inland Revenue Department (IRD of HK) on behalf of clients;
  2. Handling the tax dispute matter by raising objection to CIR or Appeal to the clerk of BoR on behalf of client;
  3. Filling the Employers return (BIR 56B) or employment emolument of employee (BIR 56M);
  4. Property tax matter;
  5. Salaries tax matter;
  6. Tax matter in respect of sole proprietorship;
  7. Tax matter in respect of partnership; and
  8. Hold-over of provisional profits/salaries/property tax;
  9. Tax Planning in respect of profit /estate duty/salaries tax;
  10. Field audit;
  11. Back duty/Tax investigation.

(1) Inland Revenue Department

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