Hong Kong
Consumption Voucher Scheme 2022 (Phase II) in Hong Kong
All eligible recipients can receive the registered consumption voucher on August 7, 2022.
July 8, 2022
All eligible recipients can receive the registered consumption voucher on August 7, 2022.
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.
![[대만 국내외 출장비 보고] Part1. 국내 출장 경비](https://premiatnc.blog/wp-content/uploads/2022/07/20220708-copy.jpg.webp)
회사 업무를 위해 외지로 파견되어 회의를 진행하거나, 전시회 또는 박람회에 참가하거나, 교육훈련에 참가하는 등, 적지 않은 사람들이 이러한 출장경험을 가지고 있을 것입니다. 출장을 다녀오게 되면, 출장비 예산 제한, 출장 복귀 후 보고 절차 등 고려해야 할 사항들이 많습니다.
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.
대만 국민건강보험(全民健康保險)이 시행된 이후로, 대만정부는 노령 인구의 증가와 그에 따른 부양 비용의 증가에 대처하기 위해 2013년부터 ‘제 2세대 건강보험(二代健保)’을 신설하였습니다.
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.
In general, the following documents to be required when opening a corporate bank account:
· Corporate documents, Identification documents/ nationality proof and residential address proof (within 3 months) of ALL of directors/ shareholders/ bank signatories, Business proof.
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.
법인 계좌 개설을 위해 구비해야 하는 자료에는 법인서류, 모든 등기이사/주주/은행 서명권자의 신분증 및 3개월 이내 주소지 증명서, 사업 증빙서류등이 있습니다.
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.
In general, directors’ remuneration derived from a company resident in Singapore is taxable in Singapore regardless of your physical presence in Singapore, due to the fact that the income was derived in Singapore.
홍콩의 설립완료된 법인 인수란, 이러한 유형의 법인은 인수자를 위해 등록상태만 유지된 법인으로 해당 그 회사명으로 어떠한 사업 활동도 하지 않고, 자산보유도 없는 회사입니다.
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.
You can appoint additional directors after register a company and it is required to file via ACRA. The documents required are passport copy and latest address proof in English (issued within 3 months) of new appointed director and the resolution will be provided by Premia TNC. If you require any further information, please do not hesitate to contact us.
![[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.