{"id":24641,"date":"2026-05-08T07:18:52","date_gmt":"2026-05-08T07:18:52","guid":{"rendered":"https:\/\/www.genacct.com\/2026-unlimited-company-tax-filing-guide-sole-proprietorship-partnership-procedures-tax-rates-and-tax-saving-tips\/"},"modified":"2026-06-17T02:31:01","modified_gmt":"2026-06-17T02:31:01","slug":"unlimited-company-taxation","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/unlimited-company-taxation\/","title":{"rendered":"2026 Unlimited Company Tax Filing Guide: Sole Proprietorship\/Partnership Procedures, Tax Rates, and Tax-Saving Tips"},"content":{"rendered":"\t\t
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In Hong Kong, the tax filing process for unlimited companies (including sole proprietorships and partnerships) is simpler than for limited companies. The core difference is that unlimited companies do not need to submit an audit report<\/strong>. Sole proprietors usually report company taxes through their Individual Tax Return (BIR60), while partnerships must complete the Profits Tax Return for Persons Other Than Corporations (BIR52). This article will detail the latest 2026 tax filing process for unlimited companies to help you achieve maximum tax savings using “Personal Assessment.”<\/p>

Further Reading: Hong Kong Limited Company Tax Filing Guide<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    \r\n\t\t\t\t\tAdd a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Basic Requirements for Unlimited Company Tax Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    1. Types of Tax Forms<\/strong><\/p>

    • Sole Proprietorship<\/strong>:<\/strong> Declared using the appendix within the Individual Tax Return BIR60<\/strong>.<\/li>
    • Partnership<\/strong>:<\/strong> The Inland Revenue Department will issue form <\/span>BIR52<\/strong> to the company, to be signed and submitted by the precedent partner.<\/span><\/li><\/ul>

      2. Is an Audit Required?<\/strong><\/p>

      Unlike limited companies, according to the Inland Revenue Ordinance, unlimited companies do not need<\/strong> to hire a practicing CPA for auditing. This significantly reduces the company’s operating costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      2026 Unlimited Company Profits Tax Rates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t Hong Kong Profits Tax Rates for Unincorporated Businesses<\/title> <style> \/* \u8868\u683c\u57fa\u790e\u6a23\u5f0f *\/ .tax-table { width: 100%; max-width: 600px; border-collapse: collapse; font-family: \"Microsoft JhengHei\", Arial, sans-serif; margin: 20px 0; font-size: 16px; box-shadow: 0 0 10px rgba(0, 0, 0, 0.1); } \/* \u8868\u982d\u6a23\u5f0f *\/ .tax-table thead tr { background-color: #009879; color: #ffffff; text-align: left; } \/* \u5132\u5b58\u683c\u901a\u7528\u6a23\u5f0f *\/ .tax-table th, .tax-table td { padding: 12px 15px; border: 1px solid #dddddd; } \/* \u9694\u884c\u63db\u8272 *\/ .tax-table tbody tr:nth-of-type(even) { background-color: #f3f3f3; } \/* \u6ed1\u9f20\u61f8\u505c\u6548\u679c *\/ .tax-table tbody tr:hover { background-color: #f1f1f1; cursor: default; } <\/style> <!-- \u8868\u683c\u4e3b\u9ad4\u958b\u59cb --> <table class=\"tax-table\"> <thead> <tr> <th>Assessable Profits<\/th> <th>Unlimited Company Tax Rate<\/th> <\/tr> <\/thead> <tbody> <tr> <td>First HK$2 million of profits<\/td> <td>7.5%<\/td> <\/tr> <tr> <td>Profits exceeding HK$2 million<\/td> <td>15%<\/td> <\/tr> <\/tbody> <\/table> <!-- \u8868\u683c\u4e3b\u9ad4\u7d50\u675f --> \t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cd589 elementor-widget elementor-widget-heading\" data-id=\"c2cd589\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Unlimited Company Tax Filing Tutorial and Required Documents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4a5675 elementor-widget elementor-widget-image\" data-id=\"f4a5675\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"678\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b784\u9805\u6240\u9700\u6587\u4ef6-678x1024.webp\" class=\"attachment-large size-large wp-image-24645\" alt=\"[Unlimited Company Tax Filing Document Checklist] General Accounting Professional Tutorial: The 4 documents required for unlimited company tax filing, including the completed Individual Tax Return (BIR60), Company Profit and Loss Account, Company Balance Sheet, and Tax Computation Schedule.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b784\u9805\u6240\u9700\u6587\u4ef6-678x1024.webp 678w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b784\u9805\u6240\u9700\u6587\u4ef6-199x300.webp 199w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b784\u9805\u6240\u9700\u6587\u4ef6-768x1161.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b784\u9805\u6240\u9700\u6587\u4ef6-1016x1536.webp 1016w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b784\u9805\u6240\u9700\u6587\u4ef6.webp 1199w\" sizes=\"(max-width: 678px) 100vw, 678px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2130c58 elementor-widget elementor-widget-text-editor\" data-id=\"2130c58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Unlimited company tax filing does not require an audit, and the required documents are simpler than those for limited companies. Generally, the following documents must be submitted:<\/strong><\/p><ol><li>Completed and signed Individual Tax Return<\/li><li>Company Profit and Loss Account<\/li><li>Company Balance Sheet<\/li><li>Tax computation schedule or other supporting documents<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adae8c6 elementor-widget elementor-widget-heading\" data-id=\"adae8c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Unlimited Company Tax Filing Process (5 Major Steps)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b569ce elementor-widget elementor-widget-image\" data-id=\"1b569ce\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"679\" height=\"682\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6d41\u7a0b.jpg\" class=\"attachment-large size-large wp-image-24642\" alt=\"5 Standard Steps for 2026 Unlimited Company Tax Filing: 1. Organize accounting records, 2. Prepare financial statements, 3. Complete tax return (BIR60\/BIR52), 4. Select tax calculation method, 5. Submission and payment. General Accounting reminds you to pay taxes on time.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6d41\u7a0b.jpg 679w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6d41\u7a0b-300x300.jpg 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u7121\u9650\u516c\u53f8\u5831\u7a05\u6d41\u7a0b-150x150.jpg 150w\" sizes=\"(max-width: 679px) 100vw, 679px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d959f0 elementor-widget elementor-widget-text-editor\" data-id=\"2d959f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Organize Accounting Records:<\/strong> Although no audit is required, owners must still retain business records (invoices, bank statements, etc.) for at least 7 years for potential inspection by the tax bureau.<\/li><li><strong>Prepare Financial Statements:<\/strong> Prepare the profit and loss account and balance sheet to calculate business profits.<\/li><li><strong>Complete the Tax Return:<\/strong><ul><li><strong>Sole Proprietorship:<\/strong> Fill out Part 5 “Profits Tax” of the Individual Tax Return (BIR60).<\/li><li><strong>Partnership:<\/strong> Fill out <strong>BIR52<\/strong> and allocate profits to each partner proportionally.<\/li><\/ul><\/li><li><strong>Select Tax Calculation Method:<\/strong> Evaluate whether to apply for “Personal Assessment” to utilize personal allowances and tax deduction items (such as MPF and mortgage interest).<\/li><li><strong>Submission and Payment:<\/strong> Submit within the deadline and pay on time after receiving the assessment notice.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f808fd7 elementor-widget elementor-widget-heading\" data-id=\"f808fd7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comparison Table: Sole Proprietorship vs. Limited Company Tax Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d27cd5 elementor-widget elementor-widget-html\" data-id=\"5d27cd5\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <meta charset=\"UTF-8\"> <title>Comparison Table: Unlimited Company vs. Limited Company<\/title> <style> \/* \u8868\u683c\u57fa\u790e\u6a23\u5f0f *\/ .compare-table { width: 100%; max-width: 850px; \/* \u589e\u52a0\u5bec\u5ea6\u4ee5\u5bb9\u7d0d\u4e09\u6b04\u5c0d\u6bd4 *\/ border-collapse: collapse; font-family: \"Microsoft JhengHei\", Arial, sans-serif; margin: 20px 0; font-size: 15px; box-shadow: 0 0 10px rgba(0, 0, 0, 0.1); } \/* \u8868\u982d\u6a23\u5f0f *\/ .compare-table thead tr { background-color: #009879; color: #ffffff; text-align: left; } \/* \u5132\u5b58\u683c\u901a\u7528\u6a23\u5f0f *\/ .compare-table th, .compare-table td { padding: 12px 15px; border: 1px solid #dddddd; vertical-align: top; \/* \u78ba\u4fdd\u6587\u5b57\u5f9e\u9802\u90e8\u5c0d\u9f4a *\/ } \/* \u9694\u884c\u63db\u8272 *\/ .compare-table tbody tr:nth-of-type(even) { background-color: #f3f3f3; } \/* \u6ed1\u9f20\u61f8\u505c\u6548\u679c *\/ .compare-table tbody tr:hover { background-color: #f1f1f1; cursor: default; } \/* \u8b93\u7b2c\u4e00\u6b04\uff08\u6bd4\u8f03\u9805\u76ee\uff09\u7a0d\u5fae\u52a0\u7c97\uff0c\u7a81\u51fa\u91cd\u9ede *\/ .compare-table td:first-child { font-weight: bold; color: #333; } <\/style> <!-- \u8868\u683c\u4e3b\u9ad4\u958b\u59cb --> <table class=\"compare-table\"> <thead> <tr> <th>Comparison Item<\/th> <th>Unlimited Company (Sole Proprietorship\/Partnership)<\/th> <th>Limited Company<\/th> <\/tr> <\/thead> <tbody> <tr> <td>Audit Requirement<\/td> <td>Not required<\/td> <td>Must be audited by a CPA<\/td> <\/tr> <tr> <td>Tax Form<\/td> <td>BIR60 or BIR52<\/td> <td>BIR51<\/td> <\/tr> <tr> <td>Main Advantage<\/td> <td>Simple procedures, low administrative costs<\/td> <td>Limited legal liability, high tax planning flexibility<\/td> <\/tr> <tr> <td>Loss Handling<\/td> <td>Can offset other personal income<\/td> <td>Can only be carried forward within the company to offset future profits<\/td> <\/tr> <\/tbody> <\/table> <!-- \u8868\u683c\u4e3b\u9ad4\u7d50\u675f --> \t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08d9c5b elementor-widget elementor-widget-heading\" data-id=\"08d9c5b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax-Saving Tips: Why Choose \"Personal Assessment\"?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd39825 elementor-widget elementor-widget-text-editor\" data-id=\"bd39825\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Unlimited company owners should use “Personal Assessment” to reduce tax. This allows you to aggregate business profits with other personal income (such as salary and property rental) and enjoy:<\/p><ul><li>Personal allowance (latest 2026 standard).<\/li><li>Married person’s allowance.<\/li><li>Child\/Parental allowance.<\/li><li>Tax deduction for mandatory MPF contributions.<\/li><\/ul><p>Further Reading:<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/joint-assessment\/\">[Joint Assessment] What are the benefits of joint assessment for couples? A guide to filling out tax forms for married persons <\/a><\/strong><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/salary-tax\/\"><strong>Salaries Tax Calculation, Personal Assessment, and Allowance Deductions Guide<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4184ca elementor-widget elementor-widget-heading\" data-id=\"f4184ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Choose \"Personal Assessment\"?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74c8d0e elementor-widget elementor-widget-text-editor\" data-id=\"74c8d0e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Simply tick “<strong>Yes<\/strong>” in <strong>Part <\/strong><strong>7<\/strong> of the Individual Tax Return to <strong>elect for Personal Assessment<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53aa353 elementor-widget elementor-widget-image\" data-id=\"53aa353\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"354\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u5982\u4f55\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05-1024x354.webp\" class=\"attachment-large size-large wp-image-24644\" alt=\"Tutorial on How to Choose Personal Assessment: Simply tick the "Yes" box in Part 7 of the Individual Tax Return (BIR60) to elect for assessment under Personal Assessment.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u5982\u4f55\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05-1024x354.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u5982\u4f55\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05-300x104.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u5982\u4f55\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05-768x266.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u5982\u4f55\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05.webp 1283w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8f2b54 elementor-widget elementor-widget-text-editor\" data-id=\"c8f2b54\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u26a0\ufe0f <\/strong><strong>Professional Tip<\/strong>: If you forget to select it, you should correct the errors or omissions in the tax return as soon as possible.<\/p><p>Further Reading:<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/amend-tax-assessment\/\">[Tax Filing Errors] How to correct omissions in a tax return? 5 steps and form guide for online revision of assessment<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770dbd9 elementor-widget elementor-widget-heading\" data-id=\"770dbd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Unlimited Company Tax Filing FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd13b48 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"dd13b48\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-231' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">Do I need to file taxes if the unlimited company is making a loss?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes. As long as the company exists, you must file a tax return if you receive one.<\/p><p>Company losses can be used to offset other income under \"Personal Assessment\" or carried forward to the next year to offset business profits.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-df902fd\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-df902fd uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">Can I fill out the tax form myself without going through an accounting firm?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Legally, yes. However, if accounts are handled improperly, they can easily be questioned by the tax bureau, or deductible expenses may be missed. General Accounting suggests that owners seek professional assistance at least when preparing annual statements.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-fa9788d\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-fa9788d uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">What is the deadline for unlimited company tax filing?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Sole Proprietorship: Within 3 months after the tax return is issued; Partnership: Within 1 month after the tax return is issued, though an extension can be applied for.<\/p><p>Further Reading: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/tax-deadline\/\"><strong>Guide to Deadlines and Extension Applications for Hong Kong Corporate and Individual Tax Returns<\/strong><\/a><\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8871b4 elementor-widget elementor-widget-html\" data-id=\"e8871b4\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/3WenzR2FP3w?si=ouoGhWLFFWBFtzT4\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-314d4db elementor-widget elementor-widget-heading\" data-id=\"314d4db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff810d8 elementor-widget elementor-widget-text-editor\" data-id=\"ff810d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The key to 2026 unlimited company tax filing lies in making full use of personal allowances and the fact that no audit is required. Correct reporting via BIR60 or BIR52 and choosing Personal Assessment is the most direct path to tax savings for owners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30a8293 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"30a8293\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e38b665 elementor-widget elementor-widget-text-editor\" data-id=\"e38b665\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General Accounting has been established for over 20 years, providing <strong>tax filing services for unlimited and limited companies<\/strong>. If you have any questions regarding sole proprietorship\/partnership <strong>tax filing<\/strong>, our professional customer service managers can provide a free preliminary <strong>unlimited tax service<\/strong> inquiry.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50261df elementor-widget elementor-widget-text-editor\" data-id=\"50261df\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/employers-return\/\"><span style=\"color: #0000ff;\"><strong>Complete Guide to Employer’s Returns: Differences between BIR56A <\/strong><strong>and IR56B<\/strong><strong>, Tutorial, Deadlines, and Penalties<\/strong><\/span><\/a><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/ir56m\/\">What is IR56M? How to fill out IR6036B? Step-by-step tutorial (with form download links)<\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/employer-obligations\/\">[Employer’s Reporting Obligations] What is IR56H? A summary of employer tax obligations and form purposes<\/a><\/strong><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/register-company-tax-deduction\/\"><strong><span style=\"color: #0000ff;\">[Tax Deductions for Starting a Business] Self-Employed Tax Filing Guide: Tax Benefits of Incorporating | 3 Key Points for Reducing Tax by Starting a Company<\/span><\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dce248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dce248e\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-514ac8e\" data-id=\"514ac8e\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-897b885 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"897b885\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about \"Corporate Tax Filing Tutorial\"<br \/>General Accounting provides free consultation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-258c35e elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"258c35e\" data-element_type=\"widget\" data-settings=\"{"_animation":"zoomIn"}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b86cd9b elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"b86cd9b\" data-element_type=\"widget\" data-settings=\"{"step_next_label":"Next","step_previous_label":"Previous","button_width":"100","step_type":"number_text","step_icon_shape":"circle"}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"24641\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"b86cd9b\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"2026 Unlimited Company Tax Filing Guide: Sole Proprietorship\/Partnership Procedures, Tax Rates, and Tax-Saving Tips\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"24641\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm elementor-field-textual\" placeholder=\"Corporate Tax Filing Tutorial\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-edb25a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"edb25a8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4df999a\" data-id=\"4df999a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b15ff9 elementor-widget elementor-widget-text-editor\" data-id=\"2b15ff9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<b style=\"font-size: 36px; font-weight: 600; color: #195562;\">Do you need to learn about General Accounting\u2019s professional services? <\/b>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02a6ed8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02a6ed8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-38ac7b6\" data-id=\"38ac7b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa0cd10 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"aa0cd10\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u5831\u7a05\u670d\u52d9.webp);\" role=\"img\" aria-label=\"What is the difference between the \u201cEmployer\u2019s Return\u201d BIR56A and IR56B? What you need to know for the latest 2024 filing\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\">\n\t\t\t\t\t\tTax Filing Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ead8e8f\" data-id=\"ead8e8f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ffbf59 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"8ffbf59\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u6703\u8a08\u670d\u52d9.webp);\" role=\"img\" aria-label=\"Accounting and Auditing Services\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/corporate-accounting-services\/\">\n\t\t\t\t\t\tAccounting Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-983c221\" data-id=\"983c221\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a4585f elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1a4585f\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a1206b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a1206b\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-843ef7f\" data-id=\"843ef7f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58a0bc0 elementor-widget elementor-widget-heading\" data-id=\"58a0bc0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Questions about \"Unlimited Company Tax Filing\"<br \/>General Accounting provides free consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a148b3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4a148b3\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=\u5c07\u8ecd\u6703\u8a08\uff0c\u60a8\u597d\uff01\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe777a3 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"fe777a3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b2afc5 elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"8b2afc5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tax Filing Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In Hong Kong, the tax filing process for unlimited companies (including sole proprietorships and partnerships) is simpler than for limited companies. The core difference is that unlimited companies do not need to submit an audit report. Sole proprietors usually report company taxes through their Individual Tax Return (BIR60), while partnerships must complete the Profits Tax […]<\/p>\n","protected":false},"author":12,"featured_media":24643,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[126,125],"tags":[129,128,127],"class_list":["post-24641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-filing","category-blogs","tag-corporate-tax-filing-tutorial","tag-corporate-tax-returns","tag-profits-tax"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=24641"}],"version-history":[{"count":12,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24641\/revisions"}],"predecessor-version":[{"id":26375,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24641\/revisions\/26375"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24643"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=24641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=24641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=24641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}