我申請左個商業登記,不過我唔知要點樣交財務報告...係唔係填 AR1 AR3??要交去邊呢

1)若是私人獨資申請了商業登記, 就會在every year5月份收到綠色一set稅表(如是合夥申請就會是白色的profits tax return)

2)不是填AR1 OR AR3,這些叫annual return(周年申報表), 係有限公司申報, company secretary 之責任, 所以不relate to無限公司, 如你開那間是有限公司就要做audit等工作

3)當你的業務運行一年後或埋數後, 就要跟據公司收支帳簿之情況來編制損益表(profits & loss account) 及資產負責表(balance sheet)

4)小型公司不會請會計文員入帳, 多是找會計專員幫忙年結報稅, 以免提交不合理數據及交多了稅or給稅局煩.
如有不明白or需要幫忙可e-mail給我.

2008-01-21 10:14:43 補充：
1)可交去灣仔稅務局,告士打道, 稅務大樓or寄給他們; 好少收不到, 寄就有1%收唔到吧.2) A 填左綠色表, (YES)B 做balance sheet (要有profits & loss statemet, balance sheet反而不太重要)之後 A+ B 一齊交? (YES)**單據文件等就自己filing keep好7 year, 稅局問or查你時才需要, 一般冇出錯跟足tax law, 冇報missing 及無什特別就不會被查的.

u can email me, [email protected]

When you applied for the Business Registration, after 12 months, the Inland Revenue Department will send you the individual tax return form. You can report your business in Part 5 - Profits Tax together with your Financial Statements and Profits Tax Computation. If your business income is less than HK$500,000, you are not required to submit the Financial Statements also. If you do not know how to do it, you can hire a qualified accountant to report it for you.
The AR1 is for the limited company to report its information to the Companies Registry annually, not the Inland Revenue Department. This is not for your case.

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