有限公司報稅

你有兩個選擇:
1. 跟成立日期起計算，最盡可以數18個月
2. 跟開業日期即公司發票發出日期起計算12個月。


如果你要準確點，你要找會計師幫你。

In accordance with Company Ordinance, the first report must be completed
within 18 months at the date of incorporation. For any queries, please send
email to me: [email protected]

The first accounts of a limited company which is incorporated under the Hong Kong Companies Ordinance is required to have the first General Meeting to be held within 18 months from the date of incorporation. An audit accounts is required to lay before each general meeting. So the first audit is technically to be completed "BEFORE" first 18 months from the date of incorporation.

However, it has been a malpractice (that our firm does not recommend or suggest to do so) that the first accounts covered from the date of incorporate to a date far behind the aforesaid 18 months. The rationale is that it is too "costly" for a private company to have an audit with no transactions or only a few months of transactions. And the tax basis "appears" to accept the commencement case to have an account covering a "trading" of less than 12 months. That is the period is said to be acceptable for the date of commencement of business (not the date of incoporation) to a Balance Sheet date so long as this period is less than or equal to 12 months.

If you have any comment or correction, please email to us:
www.arthurlamco.com

按照公司法例，第一盤賬目應該以成立日期計18個月內做，即係最遲可以做2008年6月30日期結第一盤賬。你要在2009年4月30日前遞交。希望幫到你！

The first accounts could be closed at 31 December, 2008 as the first transaction was in October, 2007. The first profits tax return for year of assessment 2007/08 and 2008/09 is then to be filed with IRD not later than 15 August, 2009.

2008-03-26 23:24:40 補充：
In accordance with Companies Ordinance, the first Annual General Meeting of the company should be held within 18 months from the date of incorporation. However, the adoption of the first account is not strictly required to be adopted in that AGM. .

2008-03-26 23:24:59 補充：
Its adoption could be adjourned to next AGM. But, the issues of direcectors and their remuneration, auditor have to be transacted and adopted. As the company's first transaction is in Nov. 07, the accounts closing date, in principle, could be at any month end.

2008-03-26 23:25:06 補充：
But, in general practice, the ending months of closing are usually March, June, September and December of a year. Given the above acenario and for the ease of tax computation, the accounts is then suggested as a practice to be closed at 31 December