{"id":24810,"date":"2026-05-04T07:57:53","date_gmt":"2026-05-04T07:57:53","guid":{"rendered":"https:\/\/www.genacct.com\/company-taxation\/"},"modified":"2026-06-23T05:12:02","modified_gmt":"2026-06-23T05:12:02","slug":"company-taxation","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/company-taxation\/","title":{"rendered":"2026 Hong Kong Limited Company Tax Filing Guide: A Complete Breakdown of Procedures, Fees, and Accounting Requirements"},"content":{"rendered":"\t\t
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For a limited company operating in Hong Kong, tax filing is not only a statutory obligation but also a key part of corporate governance. Under the Hong Kong Companies Ordinance and Inland Revenue Ordinance, the financial statements of all limited companies must be audited<\/strong> by a practising accountant<\/strong> (CPA) <\/strong>, and submitted together with the audit report with the Profits Tax Return. This article breaks down the latest 2026 tax filing procedures, tax rate calculations, and common pitfalls to help you stay compliant with ease.<\/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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    2026 Hong Kong Limited Company Profits Tax Rates <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Hong Kong adopts a “two-tier profits tax” regime, which is particularly beneficial for SMEs. The structured tax rates are as follows:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t Hong Kong Profits Tax Rate Table<\/title> <style> \/* \u8868\u683c\u57fa\u790e\u6a23\u5f0f *\/ .tax-table { width: 100%; max-width: 600px; \/* \u9650\u5236\u6700\u5927\u5bec\u5ea6 *\/ border-collapse: collapse; \/* \u5408\u4f75\u908a\u6846 *\/ font-family: \"Microsoft JhengHei\", Arial, sans-serif; margin: 20px 0; font-size: 16px; box-shadow: 0 0 10px rgba(0, 0, 0, 0.1); \/* \u8f15\u5fae\u9670\u5f71 *\/ } \/* \u8868\u982d\u6a23\u5f0f *\/ .tax-table thead tr { background-color: #009879; \/* \u6a19\u984c\u80cc\u666f\u8272\uff08\u53ef\u81ea\u5b9a\u7fa9\uff09 *\/ 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>Profit band<\/th> <th>Profits tax rate<\/th> <\/tr> <\/thead> <tbody> <tr> <td>First HK$2 million of profits<\/td> <td>8.25%<\/td> <\/tr> <tr> <td>Profits exceeding HK$2 million thereafter<\/td> <td>16.5%<\/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-73f7249 elementor-widget elementor-widget-text-editor\" data-id=\"73f7249\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Example calculation:<\/strong> If a company\u2019s assessable profits are HK$3 million, the first HK$2 million is taxed at 8.25% (HK$165,000), and the remaining HK$1 million is taxed at 16.5% (HK$165,000). Total tax payable is <strong>HK$330<\/strong><strong>,000<\/strong>, with an effective tax rate of only 11%.<\/p><p>\u26a0\ufe0f <strong>Professional reminder:<\/strong> If the same shareholder owns multiple companies, only one of them can enjoy the half-rate concession. Be sure to confirm the filing approach with your accountant in advance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9db7d70 elementor-widget elementor-widget-heading\" data-id=\"9db7d70\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Limited Company Tax Filing Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cffb152 elementor-widget elementor-widget-text-editor\" data-id=\"cffb152\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To ensure you do not miss the deadline, it is recommended to follow the standardized workflow below:<\/p><ol><li><strong>Apply for an extension:<\/strong> After receiving the <strong>BIR51 <\/strong><strong>tax return<\/strong>, contact your tax representative immediately to apply for an extension.<\/li><li><strong>Organize accounting records:<\/strong> Compile annual invoices, bank statements, and expense receipts.<\/li><li><strong>Arrange an audit (Audit)<\/strong><strong>:<\/strong> Submit the accounts to a practising accountant for the statutory audit and signing of the report.<\/li><li><strong>Tax computation:<\/strong> A tax adviser calculates assessable profits based on the audit results (tax profits are not the same as accounting profits).<\/li><li><strong>Complete the BIR51 <\/strong><strong>form:<\/strong> Fill in the tax return based on the tax computation.<\/li><li><strong>Official submission:<\/strong> Submit the signed tax return, audit report, and profit and loss statement to the Inland Revenue Department.<\/li><li><strong>Receive the assessment:<\/strong> The Inland Revenue Department will issue a notice of assessment in about 3 months.<\/li><li><strong>Pay tax <\/strong><strong>(if applicable):<\/strong> Verify the amount and pay within the deadline to complete the annual tax obligations.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcdfc16 elementor-widget elementor-widget-image\" data-id=\"dcdfc16\" 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=\"922\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/limited-company-tax-filing-process-hong-kong-922x1024.webp\" class=\"attachment-large size-large wp-image-24820\" alt=\"Hong Kong Limited Company Tax Filing Process infographic - General Accounting. Includes 7 key stages: 1. Apply for an extension, 2. Prepare accounting records, 3. Arrange an audit, 4. Tax computation, 5. Complete the Profits Tax Return, 6. Submit the return, 7. Receive the assessment.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/limited-company-tax-filing-process-hong-kong-922x1024.webp 922w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/limited-company-tax-filing-process-hong-kong-270x300.webp 270w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/limited-company-tax-filing-process-hong-kong-768x853.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/limited-company-tax-filing-process-hong-kong.webp 1080w\" sizes=\"(max-width: 922px) 100vw, 922px\" 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-d4d1f36 elementor-widget elementor-widget-heading\" data-id=\"d4d1f36\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Essential Document Checklist for Limited Company Tax Filing <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-084875d elementor-widget elementor-widget-image\" data-id=\"084875d\" 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=\"910\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u6709\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b78-1024x910.webp\" class=\"attachment-large size-large wp-image-24821\" alt=\"Hong Kong Limited Company Tax Filing: Infographic tutorial on 4 essential documents. 1. Completed and signed BIR51 tax return; 2. Audited financial statements signed by a CPA (profit and loss statement, balance sheet); 3. Tax computation showing adjustments to taxable profits; 4. Details of outsourced staff or commissions.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u6709\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b78-1024x910.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u6709\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b78-300x267.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u6709\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b78-768x682.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/05\/\u6709\u9650\u516c\u53f8\u5831\u7a05\u6559\u5b78.webp 1165w\" 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-582c5f5 elementor-widget elementor-widget-text-editor\" data-id=\"582c5f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When submitting the Profits Tax Return, the following supporting documents must be attached; otherwise, the submission will be regarded as invalid:<\/p><ul><li><strong>Completed Profits Tax Return (BIR51)<\/strong><\/li><li><strong>Audited financial statements:<\/strong> Including the profit and loss statement and balance sheet, signed by a CPA<\/li><li><strong>Tax computation (Tax Computation)<\/strong><strong>:<\/strong> Showing how profits are adjusted to the taxable amount<\/li><li><strong style=\"font-size: 16px;\">Other schedules:<\/strong><span style=\"font-size: 16px;\"> Such as outsourced staff information, commission breakdowns, or discount schedules<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f12a993 elementor-widget elementor-widget-text-editor\" data-id=\"f12a993\" 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><strong><a href=\"https:\/\/www.genacct.com\/en\/payroll-418-468\/\">Hong Kong 468 Labour Legislation: A Complete Guide to the “418” to “468” Changes for Employers and Employees<\/a><br><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/register-company-tax-deduction\/\">[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<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d579d2 elementor-widget elementor-widget-heading\" data-id=\"1d579d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026 Tax Return Issuance Timeline<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-939ce52 elementor-widget elementor-widget-text-editor\" data-id=\"939ce52\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Newly incorporated companies:<\/strong> The first tax return is usually issued about <strong>18<\/strong><strong> months<\/strong> after incorporation and must be filed within 3 months.<\/li><li><strong>Existing companies:<\/strong> The Inland Revenue Department typically issues returns in bulk on <strong>April<\/strong><strong> 1<\/strong><strong> each year<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3f7a50 elementor-widget elementor-widget-heading\" data-id=\"f3f7a50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common Mistakes Made by New Business Owners<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1cf072 elementor-widget elementor-widget-text-editor\" data-id=\"b1cf072\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many entrepreneurs face penalties due to misunderstandings of legal requirements. Please refer to the table below:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0eb0905 elementor-widget elementor-widget-html\" data-id=\"0eb0905\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <meta charset=\"UTF-8\"> <title>Common Misconceptions and Recommendations for Hong Kong Company Tax Filing<\/title> <style> \/* \u8868\u683c\u57fa\u790e\u6a23\u5f0f *\/ .tax-table { width: 100%; max-width: 900px; \/* \u589e\u52a0\u5bec\u5ea6\u4ee5\u5bb9\u7d0d\u4e09\u6b04 *\/ 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 *\/ .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; vertical-align: top; \/* \u8b93\u6587\u5b57\u5f9e\u9802\u90e8\u5c0d\u9f4a *\/ } \/* \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>Common mistake<\/th> <th>Correct approach<\/th> <th>Expert recommendation<\/th> <\/tr> <\/thead> <tbody> <tr> <td>No business means no need to file taxes<\/td> <td>Unless you have applied to be a \"dormant company\", you must still file<\/td> <td>Submit a no-operations audit report and the tax return<\/td> <\/tr> <tr> <td>No need to file if the company is making a loss<\/td> <td>If you receive a tax return, you must file; filing does not mean paying tax<\/td> <td>Declared losses can offset future profits and help avoid penalties<\/td> <\/tr> <tr> <td>If you don\u2019t receive a tax return, you can ignore it<\/td> <td>Proactively contact the Inland Revenue Department or your tax representative to identify the cause<\/td> <td>An incorrect address or postal error is not a valid reason for late filing<\/td> <\/tr> <tr> <td>Mistaking NAR1 for tax filing<\/td> <td>NAR1 is the Annual Return filed with the Companies Registry<\/td> <td>They are entirely different in nature\u2014do not confuse them<\/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-eef8205 elementor-widget elementor-widget-text-editor\" data-id=\"eef8205\" 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><strong><a href=\"https:\/\/www.genacct.com\/en\/nil-tax-return\/\">[Zero-Declaration Tax Return] Can you file a zero return if the company has no operations? Myths about filing for dormant companies<\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/dividend\/\">[Hong Kong Company Dividends] Do you need to pay tax on dividends received? 4 key conditions for dividend distribution <\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e6044f elementor-widget elementor-widget-heading\" data-id=\"5e6044f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions on Limited Company Tax Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8685f04 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"8685f04\" 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-141' 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\">Does a limited company need to file taxes if it has no business activity?<\/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. Unless the company has formally applied to be a \"Dormant Company\" under the Companies Ordinance, it must still handle accounting, auditing, and tax filing every year.<\/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\">Why didn\u2019t the Inland Revenue Department issue a tax return to me this year? <\/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>If a company has incurred losses for consecutive years, the Inland Revenue Department may temporarily stop issuing tax returns. However, if the company turns a profit in that year, it must proactively request a return and file within 4 months even if it did not receive one.<\/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\">How do I apply for a tax filing extension?<\/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>You may apply for a tax filing extension based on your company\u2019s accounting year-end. For details, please refer to our other article: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/tax-deadline\/\"><strong>Hong Kong Company and Individual Tax Return Deadlines & Extension Application Guide<\/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\t\t\t<div id=\"uael-accordion-c6fb829\" 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-c6fb829 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">How long should company tax filing documents be kept?<\/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>Keep all company tax filing documents for at least the past 7 years, including transaction records, bank statements, employee tax filing records, contracts, and audit reports.<\/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-46e86ae\" 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-46e86ae uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">Why choose General Accounting?<\/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>General Accounting provides one-stop professional services, including:<\/p><ul><li><strong>Accurate quotations:<\/strong> No low-price traps\u2014transparent fees based on business complexity.<\/li><li><strong>Professional audit:<\/strong> Handled by experienced practising accountants to ensure compliance with the latest regulations.<\/li><li><strong>Tax representative:<\/strong> Represent clients in handling IRD enquiries, extension applications, and tax investigations.<\/li><\/ul><p>Want to know the exact fees for your company\u2019s tax filing? Fill out the <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/accounting-and-tax-filing-service-application-form\/\"><strong>Accounting & Tax Filing Quotation Form<\/strong><\/a><\/span> now.<\/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-34535de elementor-widget elementor-widget-html\" data-id=\"34535de\" 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-31bd590 elementor-widget elementor-widget-heading\" data-id=\"31bd590\" 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-9a29ecc elementor-widget elementor-widget-text-editor\" data-id=\"9a29ecc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This latest 2026 guide provides a comprehensive breakdown of the core requirements and procedures for <strong>limited company tax filing<\/strong>. Key highlights include:<\/p><ul><li><strong>Regulatory requirements<\/strong>: Under the Companies Ordinance, a limited company must prepare financial statements and an audit report audited by a <strong>practising accountant<\/strong><strong> (CPA)<\/strong> before submitting the Profits Tax Return.<\/li><li><strong>Two-tier tax rates<\/strong>: The first HK$2 million of profits is taxed at <strong>8.25%<\/strong>, and any excess is taxed at <strong>16.5%<\/strong>.<\/li><li><strong>Standardized process<\/strong>: Tax filing covers 8 key steps, from applying for an extension and organizing accounting records to arranging an audit and submitting the BIR51 form.<\/li><li><strong>Pitfall avoidance<\/strong>: For new business owners, it clarifies common misconceptions such as “you must file even with no business activity” and “the Annual Return (NAR1) is not the same as tax filing.”<\/li><li><strong>Professional services<\/strong>: General Accounting provides one-stop professional support, from transparent pricing to representing clients in handling tax enquiries.<\/li><\/ul><p>General Accounting has been established for over 20 years and provides <strong>limited company tax filing<\/strong> services. Trust or Company Service Provider licence no.: TC002940. If you have any questions about <strong>company tax filing<\/strong>, our professional Client Service Managers can provide free initial <strong>tax filing<\/strong> consultation support.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5593022 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=\"5593022\" 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-51f4eb6 elementor-widget elementor-widget-text-editor\" data-id=\"51f4eb6\" 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\/purchasing-property-via-a-company\/\"><span style=\"color: #0000ff;\"><strong>[Companies Buying Property] Budget adjustments to ad valorem stamp duty | Benefits and process of buying and selling property under a company name<\/strong><\/span><\/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-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" 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-7635654\" data-id=\"7635654\" 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-a2354f2 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"a2354f2\" 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-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" 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-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" 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=\"24810\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\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-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" 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-dad63ce\" data-id=\"dad63ce\" 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-4c71d35 elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" 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-2409da6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2409da6\" 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-226a133\" data-id=\"226a133\" 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-1b8753c elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1b8753c\" 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-2fc49b8\" data-id=\"2fc49b8\" 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-5589b0a elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"5589b0a\" 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-3bbf969\" data-id=\"3bbf969\" 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-d6b99d7 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d6b99d7\" 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-b00ce68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00ce68\" 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-3487fd2\" data-id=\"3487fd2\" 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-624343c elementor-widget elementor-widget-heading\" data-id=\"624343c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">For enquiries about \"Limited Company Tax Filing\"<br \/>General Accounting offers free consultations<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050ccaa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"050ccaa\" 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 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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-b55c55a 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=\"b55c55a\" 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-943c3c4 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=\"943c3c4\" 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>For a limited company operating in Hong Kong, tax filing is not only a statutory obligation but also a key part of corporate governance. Under the Hong Kong Companies Ordinance and Inland Revenue Ordinance, the financial statements of all limited companies must be audited by a practising accountant (CPA) , and submitted together with the […]<\/p>\n","protected":false},"author":13,"featured_media":24819,"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-24810","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\/24810","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\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=24810"}],"version-history":[{"count":9,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24810\/revisions"}],"predecessor-version":[{"id":26712,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24810\/revisions\/26712"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24819"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=24810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=24810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=24810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}