Resident individuals are taxed on a progressive tax rate basis starting at 0% and ending at 22% above S$320,000. Non-resident individuals are taxed at 15% or the progressive tax rates on the employment income, whichever results in a higher tax amount.
For Hong Kong company incorporation, it is required to provide the residential address of each individual director and individual shareholder for registration. This address can be a non-Hong Kong address however “Care of” address and P.O Box address will not be accepted.
직원등록 보고는 4월 1일부터 다음 해 3월 31일까지 지급된 급여에 대해 신고해야 합니다. 따라서 IR56B서류는 당해 연도 3월 31일까지의 기간에 대해 매년 4월 초 발행되는 BIR56A와 함께 1개월 이내 제출해야 합니다.
The goal of any nonprofit organization is to offer knowledge, services or research to benefit the broader community or general public using majority organization’s funds.
Since the implementation of National Health Insurance(NHI), because the aging population and increased benefits, from 2013, second-generation health insurance implemented as well.
According to the Laws of Hong Kong, each company must hire a company secretary who must reside in Hong Kong or a group that must have its registered office in Hong Kong. Of all the duties, the company secretary has to make certain that the company is in compliance with the statutory requirements of the Hong Kong Companies Ordinance and must maintain the statutory documents of the company.
말레이 해상 제국의 역사를 다룬 말레이 연대기(Sejarah Melayu)에 따르면 현재의 싱가포르 섬은 본래 “Temasek”이라는 이름으로 불렸다고 합니다. 그러던 중 인도네시아 팔렘방의 왕자가 섬을 방문하였을 때 사자를 발견하고 산스크리트어로 사자 도시를 뜻하는 “Singapura”라는 이름을 지어주었다고 합니다.
if you set up a representative office in Taiwan, the representative office cannot do the sales activities or generate revenue in Taiwan.
싱가포르 국민의 80% 이상은 정부에서 제공하는 HDB (Housing and Development Board)에서 개발한 공공 주택 단지에 살고 있습니다. HDB의 초기 사유지의 일부는 1960년대 Queenstown과 Toa Payoh 지역에 지어졌습니다.
Under the Companies Ordinance, a company must have a registered office in Hong Kong to which all communication and notices may be addressed. It required that the registered address must be a physical address and cannot be a P.O. Box.
대만은 모든 사업 활동을 각기 다른 사업 코드로 분류합니다. 사업 코드 항목을 확인하시고 대만에서 어떤 사업을 영위할지 결정하시면 됩니다.
Companies must use the domestic currency, the New Taiwan Dollar (NTD), for bookkeeping and settlement operations. Even if foreign currency is used for business needs, the settlement report must convert foreign currency into domestic currency.
Under the Companies Ordinance, a company must hold an AGM in respect of each financial year of the company, instead of in each calendar year.
![[Hong Kong] Deregistration of a Defunct Solvent Company in Hong Kong](https://premiatnc.blog/wp-content/uploads/2022/06/Webinar-thumb-1-38-2048x1126.png.webp)
In fact, not every company can arrange deregistration. The company must be a defunct solvent company. Also, a director or member of the company, company limited by shares or company limited by guarantee can apply the deregistration.
When the company requires to allot new shares, the company has to file the allotment of shares via ACRA. If you require any further information, please do not hesitate to contact us.
There is no withholding tax on dividend distributions and interest payments from a Hong Kong entity.
On the other hand, specific types of payments are subject to withholding tax in Hong Kong. They are royalties paid to non-residents and fees paid to non-resident entertainers or sportsmen for their performances in Hong Kong. Next, I will provide further details about royalties paid to non-residents.
The Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) is a free trade agreement concluded by the mainland and Hong Kong. Under CEPA, all products of Hong Kong origin, except for a few prohibited articles, can be imported into the mainland tariff-free.
Gratuitous transfer shares or conveyance of investment of capital by way of gift, the donor is generally liable for gift tax return and payment.
홍콩은 법인의 납세 부담 완화를 위해 법인세 이중세율 제도를 운용하고 있습니다. 법인세 이중세율 제도를 통해 과세소득의 최초 HKD 2백만 이하 구간에 낮은 세율을 적용합니다.
Based on the local regulations, the minimum capital amount is NTD$1 to set up a Taiwan company.
However, there is a local rule mentioned that the capital should be able to cover the initial operation costs and expenses for the company. Thus, we would suggest to set up a reasonable amount of capital.
273 classes of Hong-Kong-made goods can be exported to the mainland free of tariff. For other categories of ‘made in Hong Kong’ products, the mainland also agreed to apply a zero-import tariff, upon applications by local manufacturers for other product codes maintained on China’s tariff system and meeting the CEPA rules of origin.
![대만 회사 자본금 요건 FAQ [출처] [대만 법인 설립] 대만 회사 자본금 요건 FAQ](https://premiatnc.blog/wp-content/uploads/2022/06/FAQ-%EB%8C%80%EB%A7%8C-%EB%8C%80%EB%A7%8C-%ED%9A%8C%EC%82%AC-%EC%9E%90%EB%B3%B8%EA%B8%88-%EC%9A%94%EA%B1%B4.001-300x169.png)
현지 규정에 따르면, 대만 회사를 설립하기 위한 최소 자본금 요건은 NTD 1 입니다. 그러나, 통상적으로는 초기 운영비용 및 회사경비를 충당할 수 있을 만큼의 자본금을 설정하시기를 제안드립니다.
The Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) is a free trade agreement concluded by the mainland and Hong Kong. Under CEPA, all products of Hong Kong origin, except for a few prohibited articles, can be imported into the mainland tariff‑free.
싱가포르 회사의 주주에게 지급되는 배당금은 과세 대상입니까? 싱가포르 법인의 경우 배당세가 없습니다. 회사의 이익에 대한 법인세를 납부 후에는 주주에게 세금 부담 없이 이익잉여금을 분배할 수 있습니다.
싱가포르는 ‘2021년 세계은행(World Bank) 기업환경 평가(Doing Business)’에서 사업하기 가장 좋은 국가 세계 1위 및 창업하기 가장 좋은 국가 세계 2위로 글로벌 비즈니스 허브로 주목받고 있다.
Regarding Singapore Audit Exemption – The concept of “small company” has been introduced to exempt legally required audits.
Employer must complete the return and lodge with Inland Revenue Department (“IRD”) within 1 month from the issue date of the return even if no employee was hired during the year or the business has not commenced.
홍콩은 낮은 세율과 간편화 된 조세제도로 해외 투자자들에 많은 편의를 제공합니다. 홍콩의 법인 설립에 이어 구체적으로 법인의 운영과 세무에 대해 알아보도록 하겠습니다.
A foreign individual or corporate can hold 100% of a Taiwan company. An approval from Investment Commission will be required before you submit the company registration.
