可以以個人名義開收據嗎?

1. As it is a cash transaction, your friend feels uncomfortable as he is paying cash without solid evidence or documentation. So he asks you for an official receipt. It is absolutely OK for an individual (you) to issue an official receipt in your own name to another party. The official receipt may comprise the buyer's name, the cash amount, date of receipt, the goods details (say the copier model and serial no.) and your signature.

On the other hand, I would recommend you to ask for a "Goods Received Note (GRN)" from your friend at the same time. It is a usual commercial practice to ask the buyer to sign off this document to certify the goods is delivered in good conditions. GRN may comprise the buyer's name, date of delivery, the goods details (say the copier model and serial no.), testing result, and the buyer signature.

2. It is certainly OK for an individual (you) to sell a used copier to a company (owned by your friend). Only the official receipt may not be sufficient for accounting record purpose. Inland Revenue Dept and auditor will query. Suggest you to have the GRN as well. The accounting department can then book the copier as fixed asset. For you as individual, the selling of the 2nd hand machine is not subject to tax in HK and so no need to declare in your tax return.

你只需在一張白紙寫下" 本人, xxx, 收下, xxxx, hk$xxxx, 作為二手影印機的費用." 便可.

Best regards,

Samson So
www.tripro.com.hk

譬如我自己有一物件(二手影印機), 以個人名義, 現金轉讓給朋友, 而朋友要求我開收據, 我可以以自己名義為他開收據嗎(我沒有開立自己的公司)? 如果可以, 有什麼必需的內容?
actually it depends on if the seller, i.e. you are willing to give receipt to the buyer, i.e. your friend, since it is quite troublesome.

i think the following information would be useful for tax purpose
transaction item
transaction amount
transaction date
transaction location
seller's name
seller's HKID number
seller's signature
seller's contact number

此外, 如果朋友買下我(以私人名義賣給他)的二手影印機在公司用. 並想以此收據入脹及報稅, 可以嗎? 而我是否一定要同時在我的私人報稅單上申報此利益?
if the buyer is a company, it can use your receipt for tax purposes. but since the seller, i.e. you are an individual, you DO NOT need to include this in your tax report.