新公司報稅

As your company is incorporated for less than 18 months, it is a normal practice that the Inland Revenue Department will send the Profits Tax Return to you thereafter. So, there is no need for you to complete the tax submission on or before 31 May, 2007. However, if you receive Employer Return of Salaries, even though you have no employee, you have to complete the said return, a NIL return, to IRD.

If you still not receive a tax return from IRD after that time, I suggest you write to IRD demanding the said return from IRD for completion, quoting your company's BR number.

As your company is a limited company, you should have the financial statements being audited every year not solely for the purposes of Profits Tax issue but also the requirement for you to call a AGM together with this audited financial statements.

正常情況下，應該是公司收到稅務局寄來的報稅單方能報稅。

如果沒有報稅單，公司是無法報稅，因為沒有檔案編號。

第一年報稅期可以報18個月的帳(即可以將公司18個月內的收入和費用做帳)，但是核數師可能徵收2年的核數費。

有限公司的報稅是要經過核數師核實才填報 "報稅表"，稅局如發現問題，應該是追查核數師，所以核數師核帳時是有專業操守。

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