稅務問題一問~~謝謝!

If the company only derives dividend income and bank interest, it will not have any profits that is chargeable to tax, scilicet, no profits tax will be payable.

Dividend income from onshore companies - exempted from tax under Section 26(a) of the Inland Revenue Ordinance (Cap.112).

Dividend income from offshore companies - offshore sourced and not taxable.

Bank interest on local deposits - exempted under Exemption from Profits Tax (Interest Income) Order 1998.

Bank interest on offshore deposits - provision of credit outside Hong Kong, not taxabe.

Since the company has not derived any assessable income, all the outgoing and expenses are not deductible in the current year of assessment. You may nevertheless perform a tax computation to keep track on the loss carried forward since it is arguable that the outgoing and expenses were incurred in the production of future assessable profits, if any.

Save for the foregoing, if the company receives a profits tax return from the Inland Revenue Department, it is still required to file it within one month from the date of issuance of such return.

Formation and management of onshore and offshore companies and trusts to assist with tax planning and asset management including capital fund raising, etc
offshore company ：http://www.sovereigngroup.com/

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