有限公司處於冬眠如何報稅

上一份declaration去公司註冊處, 要所有董事簽, 其間只可有商業登記費, 等等法定的費用, 咁就不用做年報, 不用核數, 但要注意, 增加減少資產, 銀行手續費, 都不可出現, 否則不算你所說的'冬眠'.

Yes. If this is the case, you can state out in the profits tax return 2008/09 that the company is dormant and there is no trading activities carried out by the company. However, if the company recommences its business later, you should notify IRD within a month's time.
Whether the company has business or not, you should maintain a proper books of accounts for 7 years under the Inland Revenue Ordinance.