Annual Accounts & Tax Compliance

Annual Accounts & Profits Tax Filing HK

Every HK company must file audited accounts and a profits tax return annually. Miss deadlines or understate deductions and you face penalties — or overpay unnecessarily.

Terdaftar HKICPA Respons 24 Jam Harga Biaya Tetap 100% Rahasia
Dapatkan Konsultasi Gratis
16.5% Standard profits tax rate
8.25% Two-tier rate (first HKD 2M)
1,200+ Returns filed annually

Annual Accounts & Tax Compliance

Every HK company must file audited accounts and a profits tax return annually. Miss deadlines or understate deductions and you face penalties — or overpay unnecessarily.

⚠️

⚠ Late Filing Attracts Automatic Penalties

IRD issues automatic penalties for late profits tax returns — starting at HKD 1,200 and escalating to court summons. A tax representative can extend deadlines through the Block Extension Scheme.

Tantangan Umum

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Audit Requirement

All HK companies must have accounts audited by a Certified Public Accountant (practising) before submitting the profits tax return.

⚠ Risk: Unaudited accounts → IRD rejection + penalties

Filing Deadlines

Profits tax returns are due within 1 month of issue (or up to April under Block Extension). Missing deadlines = automatic penalties.

⚠ Risk: Late filing → HKD 1,200–10,000 penalty + interest

Missed Deductions

Many companies miss legitimate deductions under IRO s.16 — bad debts, depreciation, R&D, charitable donations (s.16C), and more.

⚠ Risk: Missed deductions → overpaying tax for years

Tax Computation Errors

Profits tax computation requires adjusting accounting profit for disallowable items — capital expenditure, private use, entertainment limits.

⚠ Risk: Errors → IRD queries, back-assessments, interest
Untuk Siapa

Untuk Siapa Layanan Ini

Active trading companies

Companies generating revenue in HK requiring annual audit and tax return.

Dormant companies

Companies with no activity still need to file "nil" returns to stay compliant.

SMEs without in-house accountants

Small businesses outsourcing all accounting and compliance functions.

Companies under IRD investigation

Businesses needing CPA representation to handle IRD queries or back-assessments.

Layanan Kami

Yang Kami Liput

Financial Statements Preparation

Prepare full HKFRS-compliant financial statements from your accounting records.

Balance sheet, P&L, cash flow, notes

Statutory Audit

Independent CPA audit of financial statements as required by the Companies Ordinance and IRD.

Audit opinion + management letter

Profits Tax Return (BIR51)

Prepare and file the profits tax return with optimised tax computation and all legitimate deductions.

Including supplementary forms (S1–S4)

IRD Query Handling

Represent you in correspondence with IRD, including field audits and back-assessment negotiations.

CPA-signed representations
Cara Kerjanya

Sederhana, efisien, profesional

1

Bookkeeping Review

We review your accounting records and identify any gaps or errors before audit.

1-3 days
2

Audit Fieldwork

Our CPA team performs the statutory audit and prepares financial statements.

1-2 weeks
3

Profits Tax Computation & Adjustments

Prepare profits tax computation with all deductions, allowances, and adjustments.

2-3 days
4

BIR51 Submission & Payment Timing

Submit BIR51 and receive IRD acknowledgement. Advise on tax payment timing.

1 day
Siap Memulai? Tanpa kewajiban — batalkan kapan saja
Pesan Konsultasi Gratis
Kisah Sukses Klien

Hasil nyata untuk klien nyata

Case Study

Import/export SME — 3 years of unreconciled accounts

HKD 320,000 Hemat
  • 3 years of unfiled returns regularised
  • Back-assessment negotiated down by 40%
  • HKD 180K in missed deductions identified
  • Penalty waiver obtained from IRD
"They sorted out three years of chaos in two months and saved us more than we expected."
Klien Terverifikasi Case Study
Case Study

Professional services firm — deduction optimisation

HKD 95,000 Hemat
  • Annual profits HKD 2.8M
  • Home office, equipment and R&D deductions added
  • Charitable donation timing optimised
  • MPF employer contributions fully claimed
"First time we felt our accountant was actually fighting for us."
Klien Terverifikasi Case Study
★★★★★ 2,400+ klien mempercayai tim kami
Dapatkan Konsultasi Gratis

Konsultasi Pakar Gratis

Bicara dengan spesialis pajak senior hari ini

  • Konsultasi awal 30 menit gratis
  • CPA senior ditugaskan untuk kasus Anda
  • Tanpa kewajiban — batalkan kapan saja
Terdaftar HKICPA Respons 24 Jam Tanpa Kewajiban

Informasi Anda dijaga kerahasiaannya secara ketat.

Mengapa Memilih Kami

Mengapa Memilih TAX.hk

Keahlian Pajak HK yang Mendalam

CPA kami memiliki 15+ tahun pengalaman pajak HK dan terus mengikuti setiap pembaruan IRD.

Biaya Tetap yang Transparan

Tanpa kejutan tagihan per jam. Ketahui biaya Anda di muka sebelum kami mulai.

Respons 24 Jam

Kami merespons semua pertanyaan dalam satu hari kerja. Kasus mendesak dalam 4 jam.

Kerahasiaan Ketat

Semua informasi klien dijaga di bawah kewajiban profesional kerahasiaan yang ketat.

FAQ

Pertanyaan yang Sering Diajukan

Jawaban cepat untuk pertanyaan Anda

IRD issues profits tax returns to companies on the first working day of April each year. For businesses with a 31 March year-end, the return is typically due within 1 month. Tax representatives on the Block Extension Scheme get extended deadlines — up to November for December year-ends.

The Block Extension Scheme allows tax representatives (CPAs) to obtain automatic extended deadlines for filing profits tax returns on behalf of their clients. This is why having a CPA as your tax representative can give you up to 6 extra months.

Section 16 allows deductions for expenses incurred in the production of chargeable profits: staff costs, rent, utilities, professional fees, bad debts (s.16(1)(d)), R&D (s.16B), donations to approved charities (up to 35% of profits under s.16C), and capital allowances on plant/machinery.

Capital expenditure, domestic/private expenses, losses not connected with the trade, income taxes paid in HK or overseas (unless credit claimed), and entertainment expenses (partially restricted) are the main disallowable items per IRO s.17.

Yes. All HK incorporated companies must have their accounts audited regardless of activity level. Dormant companies should file a nil profits tax return with a dormancy certificate.

IRD can impose a penalty of HKD 1,200 for first-time late filing, escalating with repeat offences. Serious or deliberate non-compliance can result in court summons and fines up to HKD 10,000 plus treble the tax undercharged.

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Pesan konsultasi gratis dengan spesialis pajak HK senior hari ini.

Pesan Konsultasi Gratis Lihat Konsultan Kami
Jelajahi Lebih Lanjut
Profits Tax Filing Specialist SME Directors, Finance Teams & Company Secretaries Company Formation Tax Planning Entrepreneurs & Founders Setting Up in HK

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Halaman ini hanya menyediakan informasi umum. Untuk saran yang spesifik dengan situasi Anda, silakan konsultasikan dengan profesional pajak Hong Kong yang berkualifikasi.