General
Key Facts
- 3 direct taxes: Profits Tax, Salaries Tax and Property Tax
- Territorial basis of taxation: Taxable only if business profits, employment income and property rental income arising in or derived from Hong Kong
- No capital gains tax
- No VAT or GST
- Hong Kong has concluded more than 30 bilateral comprehensive tax treaties
Offshore Income Claim
Territorial (Source) basis of taxation
- Hong Kong adopts territorial basis of taxation.
- It means only business profits, employment income and property rental income arising in or derived
from Hong Kong is taxable. - It applies to both residents and non-residents of Hong Kong.
Key issue
- Determine by facts and depend on the nature of profits as well as of the transactions which give rise to such profits.
- Focus on the location of profit generating activities.
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Change In Particulars Of Hong Kong Company >>
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FAQ
For company renewal, annual return filing and business registration renewal can be done by secretary on behalf of the company and director’s physical visit is not requires.
Yes. Even if the information of the company contained in the last annual return filed with CR has not changed, the company is still required to file annual return for registration every year.
Refer to the slide, you can visit CR website regarding Registry for Trust or Company Service Providers for validation of TCSP licensees which show along with Licensee number, company name in English and Chinese & address.
At least 1 individual director must be appointed while director’s fee is optional.
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