✔ 最佳答案
If you have employed persons who have to pay Salaries Tax but do not receive an Employer's Return for the year of assessment 2007/08 by mid April 2008, you should request the IRD to issue a return.
Please note that wether the company has a turnover or not, if there are employees being hired by the company, the company has the obligation to report it to IRD and the MPF should also be established.
http://www.ird.gov.hk/eng/tax/ere_obl.htm#02