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\"\u8996\u4e4e\u4f60\u7684\u898f\u6a21\u8207\u98a8\u96aa\u627f\u53d7\u80fd\u529b\u3002\u521d\u5275\u8a66\u6c34\u6eab\u6216\u517c\u8077\u7d93\u71df\uff0c\u5efa\u8b70\u5148\u7528\u7121\u9650\u516c\u53f8\uff08\u500b\u4eba BR\uff09\uff0c\u6210\u672c\u4f4e\u3001\u5831\u7a05\u76f8\u5c0d\u7c21\u55ae\u3002\u5982\u696d\u52d9\u898f\u6a21\u64f4\u5927\u3001\u9700\u8981\u63a5\u53d7\u5927\u984d\u4ed8\u6b3e\uff0c\u6216\u5e0c\u671b\u9694\u96e2\u500b\u4eba\u8cc7\u7522\u98a8\u96aa\uff0c\u5247\u5efa\u8b70\u8003\u616e\u6210\u7acb\u6709\u9650\u516c\u53f8\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u903e\u671f\u5831\u7a05\u6709\u4ec0\u9ebc\u7f70\u6b3e\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u903e\u671f\u63d0\u4ea4\u5831\u7a05\u8868\u53ef\u88ab\u7f70\u6b3e\uff0c\u4e14\u7f70\u6b3e\u7531 $1200 \u8d77\u8df3\uff0c\u56b4\u91cd\u8005\u6703\u88ab\u6aa2\u63a7\uff1b\u9577\u671f\u62d6\u6b20\u53ef\u88ab IRD \u8a55\u4f30\u4f30\u7a05\u4e26\u9762\u81e8\u66f4\u9ad8\u7f70\u6b3e\u3002\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script><\/p><p><a class=\"skip-link screen-reader-text\" href=\"#main-content\">Skip to main content<\/a><\/p><article class=\"genacct-article\" lang=\"zh-Hant\"><div class=\"hook-block\">For <strong>IG Shop\/online store tax filing<\/strong>, there is no tax-free threshold for Hong Kong Profits Tax; in principle, even HKD 1 of profit must be reported. For unincorporated businesses (sole proprietorship), the first HKD 2,000,000 is taxed at 7.5%, and 15% thereafter; for limited companies, the first HKD 2,000,000 is taxed at 8.25%, and 16.5% thereafter.<\/div><div class=\"article-intro\"><p>Running an IG Shop or online store and selling a few items to a few hundred followers\u2014do you think the Inland Revenue Department (IRD) won\u2019t find out? Wrong. In recent years, the IRD has proactively investigated online stores, platform transaction records, and Faster Payment System (FPS) transfers. As long as it is a \u201cbusiness\u201d, you face the same tax filing obligations whether you do it full-time or part-time.<\/p><\/div><nav class=\"table-of-contents\" aria-label=\"\u6587\u7ae0\u76ee\u9304\"><h2>Table of Contents<\/h2><ol><li><a href=\"#section-business-definition\">How does Hong Kong define a \u201cbusiness\u201d? Does your IG Shop count?<\/a><\/li><li><a href=\"#section-br\">When do IG Shops need to apply for Business Registration?<\/a><\/li><li><a href=\"#section-income\">How is online store income recognised? Which income must be reported for tax?<\/a><\/li><li><a href=\"#section-payment-tools\">The tax implications of online store payment tools<\/a><\/li><li><a href=\"#section-accounting\">Online store bookkeeping basics \u2014 When to start? How to keep records?<\/a><\/li><li><a href=\"#section-myths\">Common tax filing pitfalls \u2014 How many have you fallen into?<\/a><\/li><li><a href=\"#section-personal-vs-limited\">Should you run an online store as an individual or set up a limited company?<\/a><\/li><li><a href=\"#section-steps\">Hong Kong online store tax filing process: Step-by-step<\/a><\/li><li><a href=\"#section-summary\">Conclusion<\/a><\/li><\/ol><\/nav><hr><h2 id=\"section-business-definition\">How does Hong Kong define a \u201cbusiness\u201d? Does your IG Shop count?<\/h2><p>Not everyone who sells things on IG is considered a \u201cbusiness\u201d. The IRD uses three core criteria to assess:<\/p><p><img decoding=\"async\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/08\/3\u500b\u6838\u5fc3\u6a19\u6e96\u5224\u65b7.webp\" alt=\"The IRD uses three core criteria to determine whether it is a business\" title=\"\"><\/p><ul><li><strong>Continuity:<\/strong> Not a one-off transaction, but ongoing operations<\/li><li><strong>Profit motive:<\/strong> An intention to make a profit, even if there are temporary losses<\/li><li><strong>Commercial nature:<\/strong> Transactions carried out in an organised and regular manner<\/li><\/ul><h3>Real case analysis<\/h3><table><thead><tr><th>Scenario<\/th><th>Treated as a business?<\/th><\/tr><\/thead><tbody><tr><td>Occasionally selling second-hand clothing on IG (one-off)<\/td><td>Usually not<\/td><\/tr><tr><td>Selling goods on Carousell every month<\/td><td>Definitely a business<\/td><\/tr><tr><td>An IG Shop with regular inventory, marketing, and customer service<\/td><td>Definitely a business<\/td><\/tr><tr><td>Operating regularly via platforms such as Toby\/Shopify<\/td><td>Definitely a business<\/td><\/tr><\/tbody><\/table><h3>If you don\u2019t report, how likely are you to be investigated?<\/h3><ul><li><strong>The IRD can request transaction records from platforms<\/strong><\/li><li><strong>FPS real-name registration<\/strong> is linked to bank accounts, and the IRD can obtain transfer records from the HKMA<\/li><li>Banks may report suspicious transaction records to law enforcement agencies. For details, please refer to <a href=\"https:\/\/www.genacct.com\/en\/bank-account-frozen\/\">Bank account frozen<\/a>.<\/li><\/ul><hr><h2 id=\"section-br\">When do IG Shops need to apply for Business Registration?<\/h2><h3>Basic threshold<\/h3><p>Under the Business Registration Ordinance, an unincorporated business must apply for Business Registration <strong>within one month after commencing business<\/strong>, while a limited company must be incorporated before operations and submit the <strong>Notice of Commencement of Business by a Corporation (Form IRBR200) within one month after operations begin<\/strong>.<\/p><table><thead><tr><th>Business structure<\/th><th>How to apply<\/th><\/tr><\/thead><tbody><tr><td>Sole proprietorship (individual BR)<\/td><td>The proprietor applies for BR in their personal capacity<\/td><\/tr><tr><td>Limited company<\/td><td>Apply for BR at the same time as incorporation<\/td><\/tr><\/tbody><\/table><p>The Business Registration Certificate fee is HKD 2,350 (one year) or HKD 3,950 (three years). For details, please refer to <a href=\"https:\/\/www.genacct.com\/en\/brfee\/\">Business Registration Certificate fees<\/a>.<\/p><blockquote><p>\u26a0\ufe0f <strong>Important misconception correction:<\/strong> Hong Kong Profits Tax has no \u201cmonthly income threshold\u201d tax-free limit. As long as it is a business, in principle you must file tax.<\/p><\/blockquote><hr><h2 id=\"section-income\">How is online store income recognised? Which income must be reported for tax?<\/h2><h3>Principles of assessable income<\/h3><p><img decoding=\"async\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/08\/\u61c9\u8ab2\u7a05\u6536\u5165\u7684\u56db\u500b\u539f\u5247.webp\" alt=\"Four principles of assessable income\" title=\"\"><\/p><p>Under the Inland Revenue Ordinance, the following types of income are all assessable income:<\/p><ol><li><strong>Product sales:<\/strong> Revenue from selling physical products<\/li><li><strong>Service fees:<\/strong> Fees for proxy purchasing, consulting, photography, etc.<\/li><li><strong>Shipping\/handling fees:<\/strong> Additional charges collected from customers<\/li><li><strong>Platform subsidies:<\/strong> Subsidies from platforms such as Toby\/Shopify<\/li><\/ol><h3>Common income misconceptions<\/h3><table><thead><tr><th>Misconception<\/th><th>Reality<\/th><\/tr><\/thead><tbody><tr><td>\u201cI\u2019m doing proxy purchasing for others, not selling my own goods.\u201d<\/td><td>Proxy purchasing service fees are service income and still must be reported<\/td><\/tr><tr><td>\u201cI collect money via e-payment platforms, so the IRD can\u2019t check.\u201d<\/td><td>All payment platforms are registered under real-name systems; the IRD can obtain records from the HKMA<\/td><\/tr><tr><td>\u201cIf income is less than expenses, I don\u2019t need to file.\u201d<\/td><td>Even in a loss year, you must report truthfully; losses can be carried forward to offset future profits<\/td><\/tr><\/tbody><\/table><h3>How should non-HKD income be calculated?<\/h3><p>Income from overseas platforms must be converted into HKD using the exchange rate on the receipt date for reporting. Foreign currencies received via PayPal and Stripe must also be converted. It is recommended to keep complete exchange rate records for future verification.<\/p><hr><h2 id=\"section-payment-tools\">The tax implications of online store payment tools<\/h2><h3>Faster Payment System (FPS)<\/h3><ul><li><strong>Real-name registration:<\/strong> Linked to bank accounts and traceable<\/li><li><strong>Tax implications:<\/strong> The IRD can obtain FPS transaction records from the HKMA<\/li><li><strong>Recommendation:<\/strong> Open a separate business account to avoid mixing personal and business funds<\/li><\/ul><h3>PayMe, Tap&#038;Go, AlipayHK<\/h3><ul><li><strong>Personal version:<\/strong> Not recommended for business collections; difficult to explain the nature of funds during an audit<\/li><li><strong>Business version:<\/strong> Has a separate business account, clearly separating business and personal cash flows<\/li><li><strong>Risk:<\/strong> If a personal account receives business funds, it may be difficult to provide a reasonable explanation if the IRD reviews the accounts<\/li><\/ul><h3>Credit cards, PayPal, Stripe<\/h3><ul><li>Platforms keep complete transaction data, which can be obtained by the IRD<\/li><li><strong>Recommendation:<\/strong> Apply for a dedicated business account for collections so all transactions are clearly traceable<\/li><\/ul><hr><h2 id=\"section-accounting\">Online store bookkeeping basics \u2014 When to start? How to keep records?<\/h2><h3>Why keep books?<\/h3><p><strong>Legal requirement<\/strong>: Under the Inland Revenue Ordinance, business taxpayers must keep sufficient accounting records.<\/p><ul><li><strong>Retention period:<\/strong> At least <strong>7 years<\/strong> from the transaction date<\/li><li><strong>Consequences:<\/strong> Failure to keep records may result in a maximum fine of HKD 100,000 + 6 months\u2019 imprisonment<\/li><\/ul><h3>Minimum bookkeeping requirements<\/h3><ol><li><strong>Income records:<\/strong> Date, amount, and customer for each sale<\/li><li><strong>Expense records:<\/strong> Costs, shipping, advertising, inventory<\/li><li><strong>Bank statements:<\/strong> Monthly statements for all business accounts<\/li><li><strong>Invoices\/receipts:<\/strong> Supporting documents for major expenses<\/li><\/ol><blockquote><p>\ud83d\udca1 <strong>Sole proprietorship tip:<\/strong> Under the Inland Revenue Ordinance, if total annual income does not exceed HKD 2,000,000, you do not need to attach accounts when submitting BIR60, but you <strong>must keep them<\/strong> and be able to provide them if the IRD makes enquiries later.<\/p><\/blockquote><p>General\u2019s tip: Even if the IRD does not require accounts to be attached, General recommends submitting the accounts together with Form BIR60 to avoid being unable to locate records if the IRD conducts a spot check later.<\/p><h3>Common deductible expense items<\/h3><table><thead><tr><th>Item<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td>Cost of goods<\/td><td>Actual cost of purchasing goods<\/td><\/tr><tr><td>Shipping\/logistics<\/td><td>Costs of delivering goods<\/td><\/tr><tr><td>Advertising expenses<\/td><td>Facebook\/IG advertising spend<\/td><\/tr><tr><td>Online sales platform fees<\/td><td>Toby\/Shopify commissions<\/td><\/tr><tr><td>Packaging materials<\/td><td>Cartons, bubble wrap, tape<\/td><\/tr><tr><td>Business Registration fee<\/td><td>BR fees are tax-deductible<\/td><\/tr><tr><td>E-payment platform fees<\/td><td>PayMe, credit cards, etc.<\/td><\/tr><tr><td>Tax filing fees<\/td><td>Costs of preparing accounts\/audit reports (if required)<\/td><\/tr><\/tbody><\/table><p>\u26a0\ufe0f Note: Expenses that mix personal and business use must be apportioned on a reasonable basis.<\/p><hr><h2 id=\"section-myths\">Common tax filing pitfalls \u2014 How many have you fallen into?<\/h2><h3>Pitfall 1: \u201cPart-time online stores don\u2019t need to file tax.\u201d<\/h3><p><strong>Reality:<\/strong> Whether you need to file tax is not determined by full-time vs part-time, but by whether you are continuously carrying on a business. Even if you only spend a few hours a week, as long as it is organised and ongoing, in principle you still need to file tax.<\/p><h3>Pitfall 2: \u201cIf profit is below a certain amount, I don\u2019t need to file.\u201d<\/h3><p><strong>Reality:<\/strong> Hong Kong Profits Tax has no fixed tax-free threshold. Even HKD 1 of profit must, in principle, be reported truthfully as long as it is a business.<\/p><h3>Pitfall 3: \u201cThe IRD can\u2019t check online transactions.\u201d<\/h3><p><strong>Reality:<\/strong> The IRD can obtain information from banks and payment platforms. FPS uses real-name registration, and e-commerce platforms keep complete transaction records\u2014both can be lawfully requested by the IRD.<\/p><h3>Pitfall 4: \u201cIf I lose money, I don\u2019t need to file.\u201d<\/h3><p><strong>Reality:<\/strong> Even in a loss year, you must submit the Profits Tax Return (BIR60) on time. Losses can be carried forward to offset future profits; not filing for a long time may cause you to lose this entitlement.<\/p><h3>Pitfall 5: \u201cMoney received via PayPal isn\u2019t income.\u201d<\/h3><p><strong>Reality:<\/strong> As long as the receipt is business-related, it is assessable income regardless of the tool used (FPS, PayMe, PayPal, Stripe).<\/p><hr><h2 id=\"section-personal-vs-limited\">Should you run an online store as an individual or set up a limited company?<\/h2><h3>Tax comparison of the two models<\/h3><table><thead><tr><th>Item<\/th><th>Sole proprietorship (individual BR)<\/th><th>Limited company<\/th><\/tr><\/thead><tbody><tr><td>How to file tax<\/td><td>Profits Tax, filed via BIR60<\/td><td>Separate Profits Tax, filed via BIR51<\/td><\/tr><tr><td>Tax rate (two-tiered)<\/td><td>First HKD 2,000,000 at 7.5%; 15% thereafter<\/td><td>First HKD 2,000,000 at 8.25%; 16.5% thereafter<\/td><\/tr><tr><td>Tax return<\/td><td>BIR60 Part 5 (sole proprietorship); BIR52 (partnership)<\/td><td>BIR51<\/td><\/tr><tr><td>Mandatory audit<\/td><td>Not required<\/td><td>Must be audited by a practising accountant<\/td><\/tr><tr><td>Liability separation<\/td><td>No; the proprietor has unlimited personal liability<\/td><td>Yes; limited to shares<\/td><\/tr><tr><td>Best suited for<\/td><td>Start-ups, testing the waters<\/td><td>Scaling, long-term operations, need to ring-fence risk<\/td><\/tr><\/tbody><\/table><h3>Self-employed individuals may consider \u201cPersonal Assessment\u201d<\/h3><p>Proprietors operating a sole proprietorship may opt for \u201cPersonal Assessment\u201d to consolidate their tax assessment. This option is particularly suitable for:<\/p><ul><li><strong>Business losses:<\/strong> Losses for the year can offset other income in the same year (e.g. salaries), directly reducing the overall tax burden<\/li><li><strong>Multiple types of income:<\/strong> Salaries, profits, and property rental income can be aggregated and calculated together<\/li><li><strong>Use of personal allowances:<\/strong> Basic allowance of HKD 132,000 (Year of Assessment 2025\/26)<\/li><\/ul><div class=\"callout-block\"><h3>\u26a0\ufe0f Note:<\/h3><p>The progressive tax rate goes up to 17%, which is higher than the standard non-corporate Profits Tax rate of 15%. If your marginal tax rate has already reached 17%, choosing Personal Assessment may result in higher tax. However, the IRD will automatically compare \u201cseparate taxation\u201d vs \u201cPersonal Assessment\u201d and apply the lower amount, so taxpayers need not worry.<\/p><\/div><p>How to apply: Tick \u201cYes\u201d in Part 7 of BIR60, or make the election in the Individual Tax Return (BIR60). For details, please refer to the <a href=\"https:\/\/www.genacct.com\/en\/personal-tax-itp-guide\/\">Personal Assessment guide<\/a>. The election must be made within two years after the end of the relevant year of assessment.<\/p><h3>When is it recommended to consider setting up a limited company?<\/h3><ul><li>Monthly sales consistently exceed HKD 30,000\u201350,000<\/li><li>Sustained profitability<\/li><li>Need to accept large payments<\/li><li>Want to ring-fence personal and business risks<\/li><\/ul><hr><h2 id=\"section-steps\">Hong Kong online store tax filing process: Step-by-step<\/h2><p><img decoding=\"async\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/08\/\u9999\u6e2f\u516c\u53f8\u7a05\u52d9\u7533\u5831\u6d41\u7a0b.webp\" alt=\"Hong Kong online store tax filing process\" title=\"\"><\/p><h3>Step 1: Apply for Business Registration<\/h3><p>You may choose to operate under your personal name (unincorporated business) or incorporate a limited company. Prepare your HKID, address proof, and a description of business nature\u2014General Accounting can handle it for you.<\/p><ul><li>If you wish to incorporate a limited company, please refer to <a href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">the complete incorporation process<\/a>.<\/li><li>If you choose to operate as an unincorporated business (individual BR), please refer to <a href=\"https:\/\/www.genacct.com\/en\/set-up-unlimited-company\/\">steps and key considerations for setting up an unincorporated business<\/a>.<\/li><\/ul><h3>Step 2: Open a business bank account<\/h3><p>Prepare a copy of the BR and the Certificate of Incorporation (for limited companies). For the detailed process, please refer to <a href=\"https:\/\/www.genacct.com\/en\/open-company-bank-account\/\">the company bank account opening process<\/a>. Keep business and personal accounts separate to facilitate bookkeeping and IRD review later.<\/p><h3>Step 3: Set up a bookkeeping system<\/h3><p>Choose a suitable bookkeeping method (Excel spreadsheet\/accounting software\/outsource to an accountant). If you need to use the government\u2019s e-filing platform, please refer to the detailed guide on <a href=\"https:\/\/www.genacct.com\/en\/etax\/\">eTAX e-filing<\/a>. Keep all income and expense supporting documents for at least 7 years.<\/p><ul><li><strong>Unincorporated business:<\/strong> No audit report required, but accounts must be kept<\/li><li><strong>Limited company:<\/strong> An audit report must be signed by a practising accountant every year<\/li><\/ul><h3>Step 4: File on time after receiving the Profits Tax Return from the IRD<\/h3><table><thead><tr><th>Business structure<\/th><th>Tax return<\/th><\/tr><\/thead><tbody><tr><td>Limited company<\/td><td>BIR51 (Profits Tax Return) For the detailed process, please refer to <a href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">Limited company tax filing guide<\/a><\/td><\/tr><tr><td>Partnership<\/td><td>BIR52 (Profits Tax Return)<\/td><\/tr><tr><td>Sole proprietorship<\/td><td>BIR60 (Individual Tax Return), Part 5<\/td><\/tr><\/tbody><\/table><ul><li><strong>Deadline:<\/strong> Limited companies or partnerships may apply for an extension based on the filing category code; sole proprietorships have a 3-month deadline, automatically extended to 4 months if e-filing is used. For details, please refer to <a href=\"https:\/\/www.genacct.com\/en\/tax-deadline\/\">Tax filing deadlines at a glance<\/a>.<\/li><\/ul><h3>Step 5: Pay Profits Tax (if applicable)<\/h3><table><thead><tr><th>Business structure<\/th><th>Two-tiered tax rates<\/th><\/tr><\/thead><tbody><tr><td>Unincorporated business (sole proprietorship\/partnership)<\/td><td>First HKD 2,000,000 at 7.5%; 15% thereafter<\/td><\/tr><tr><td>Limited company (corporation)<\/td><td>First HKD 2,000,000 at 8.25%; 16.5% thereafter<\/td><\/tr><\/tbody><\/table><blockquote><p>\ud83d\udca1 <strong>Tax reduction for Year of Assessment 2025\/26:<\/strong> 100% reduction of Profits Tax for that year, capped at HKD 3,000 per case.<\/p><\/blockquote><blockquote><p>\ud83d\udca1 <strong>Directors\u2019 fees note for limited companies:<\/strong> Directors\u2019 fees paid by a limited company are subject to <strong>Salaries Tax<\/strong> for the director, not the company\u2019s Profits Tax. Before paying directors\u2019 fees, the director must provide a directors\u2019 fees notice to the company. For details, please refer to <a href=\"https:\/\/www.genacct.com\/en\/different-directors-shareholders\/\">Differences between directors and shareholders<\/a> and <a href=\"https:\/\/www.genacct.com\/en\/employers-return\/\">Employer\u2019s tax filing guide<\/a>.<\/p><\/blockquote><h2><span style=\"font-size: 1.5rem; font-style: inherit;\">Conclusion<\/span><\/h2><section class=\"summary-section\"><h3>Core concepts for online store tax filing<\/h3><p>Whether you operate an online store full-time or sell goods on IG in your spare time, as long as the business meets the definitions of &#8220;continuity, profitability, and commerciality,&#8221; you must assume the same tax reporting responsibilities as a formal enterprise. <strong>Hong Kong Profits Tax has no tax-free threshold<\/strong>\u2014in principle, even a profit of HKD 1 must be reported.<\/p><h3>Risks that are easily overlooked<\/h3><p>Many new online store owners underestimate the risk of a tax investigation. In fact, in recent years the IRD has actively obtained transaction records from major e-payment platforms and banks. FPS real-name registration has also made transfers that were previously hard to trace transparent and traceable. Failing to report in the hope of getting away with it not only exposes you to penalties, but may also affect your personal credit and future travel.<\/p><h3>Bookkeeping is the lowest-cost protection<\/h3><p>Rather than scrambling to patch things up when the IRD investigates later, it is better to set up a simple bookkeeping system from day one. For sole proprietorships with annual turnover not exceeding HKD 2,000,000, you do not need to attach accounts when submitting BIR60\u2014but you <strong>must keep them<\/strong>, and the IRD has the right to obtain them at any time. It is also recommended to open a separate business bank account to completely separate personal and business funds.<\/p><\/section><\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc27410 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=\"cc27410\" 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 via WhatsApp for Free 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-d87c9d9 elementor-widget elementor-widget-heading\" data-id=\"d87c9d9\" 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<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c3e885 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"8c3e885\" 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-147' 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 IG Shops need to apply for Business Registration?<\/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>As long as it is a \u201ccontinuous, profit-making\u201d business, you must apply for Business Registration within one month after commencing business. Under section 9 of the Business Registration Ordinance (Cap. 310), you must apply for BR within one month after commencement.<\/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-50b7b1b\" 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-50b7b1b uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">How much online store income do you need before you must file tax?<\/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>Hong Kong Profits Tax has no income tax-free threshold. As long as it is business income, in principle it must be reported truthfully.<\/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-aa63a8c\" 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-aa63a8c uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">Do I need to report tax if I receive payments via PayMe or FPS?<\/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 it is business-related receipts, it is assessable income regardless of the tool used. The IRD may lawfully obtain information from payment platforms.<\/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-e6469e6\" 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-e6469e6 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Can an online store use a personal account to receive money?<\/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>Technically yes, but it is not recommended. It is recommended to open a separate business account to avoid mixing personal and business funds, which can be difficult to explain if the IRD reviews the accounts.<\/p>\n<\/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-5dfb96e\" 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-5dfb96e uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">What is a self-employed person? Does running an IG Shop part-time count?<\/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>A self-employed person refers to someone who earns income by trading goods or providing services without an employment relationship. As long as an IG Shop owner continuously operates a business for profit, they are, in principle, self-employed whether full-time or part-time. The proprietor may elect \u201cPersonal Assessment\u201d to consolidate calculations and potentially use the basic allowance of HKD 132,000 (2025\/26) to reduce tax; however, if the marginal tax rate has already reached 17%, the IRD will automatically apply the lower option.<\/p>\n<\/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-8be476d\" 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-8be476d uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">What supporting documents should be kept for online store bookkeeping?<\/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>Income records, expense invoices or receipts, bank statements, platform transaction reports, etc. The retention period is at least 7 years. Under the Inland Revenue Ordinance (Cap. 112) \u00a751C, failure to keep records may result in a maximum fine of HKD 100,000 + 6 months\u2019 imprisonment.<\/p>\n<\/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-bff0551\" 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-bff0551 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7\">Is an unincorporated business or a limited company more suitable for me?<\/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>It depends on your scale and risk tolerance. For start-ups testing the waters or part-time operations, it is recommended to start with an unincorporated business (individual BR) for lower costs and relatively simpler tax filing. If the business scales up, needs to accept large payments, or you want to ring-fence personal asset risk, it is recommended to consider incorporating a limited company.<\/p>\n<\/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-a936898\" 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-a936898 uael-question-span\" tabindex=\"0\" id=\"uael-faq-8\">What are the penalties for late 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>Late submission of a tax return may be subject to penalties, starting from $1,200. Serious cases may be prosecuted; long-term non-compliance may lead the IRD to issue estimated assessments and impose higher penalties.<\/p>\n<\/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-72e13b5 elementor-widget elementor-widget-text-editor\" data-id=\"72e13b5\" 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 and holds a Trust or Company Service Provider licence (TC002940). We provide comprehensive BR management services, including BR renewal reminders, address changes, business cessation, and all related tax matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3918123 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=\"3918123\" 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 via WhatsApp for Free 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-241731f elementor-widget elementor-widget-text-editor\" data-id=\"241731f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>References<\/h2><p>\u00a0<\/p><ol><li>IRD \u2014 Two-tiered Profits Tax rates FAQ<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"IRD \u5229\u5f97\u7a05\u5169\u7d1a\u5236 FAQ\">https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm<\/a><\/li><li>IRD \u2014 Individual Tax Return (BIR60) completion guide<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/ind%5Fctr.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"IRD BIR60 \u586b\u5beb\u6307\u5357\">https:\/\/www.ird.gov.hk\/eng\/tax\/ind%5Fctr.htm<\/a><\/li><li>IRD \u2014 Procedures for reporting Profits Tax (sole proprietorships and partnerships)<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/ind_sp_rep.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"IRD \u7533\u5831\u5229\u5f97\u7a05\u624b\u7e8c\">https:\/\/www.ird.gov.hk\/eng\/tax\/ind_sp_rep.htm<\/a><\/li><li>IRD \u2014 Personal Assessment application FAQ<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/pa.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"IRD \u7533\u8acb\u500b\u4eba\u5165\u606f\u8ab2\u7a05 FAQ\">https:\/\/www.ird.gov.hk\/eng\/faq\/pa.htm<\/a><\/li><li>GovHK \u2014 Profits Tax rates<br \/><a href=\"https:\/\/www.gov.hk\/en\/residents\/taxes\/taxfiling\/taxrates\/profitsrates.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"GovHK \u5229\u5f97\u7a05\u7a05\u7387\">https:\/\/www.gov.hk\/en\/residents\/taxes\/taxfiling\/taxrates\/profitsrates.htm<\/a><\/li><li>GovHK \u2014 Whether Personal Assessment can reduce the tax burden<br \/><a href=\"https:\/\/www.gov.hk\/en\/residents\/taxes\/salaries\/personal\/personalreduction\/personalassessment.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"GovHK \u500b\u4eba\u5165\u606f\u8ab2\u7a05\">https:\/\/www.gov.hk\/en\/residents\/taxes\/salaries\/personal\/personalreduction\/personalassessment.htm<\/a><\/li><li>IRD \u2014 Business Registration fee and levy table<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf\" target=\"_blank\" rel=\"noopener\" aria-label=\"IRD \u5546\u696d\u767b\u8a18\u8cbb PDF\">https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf<\/a><\/li><li>eLegislation \u2014 Inland Revenue Ordinance (Cap. 112)<br \/><a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap112!en?INDEX_CS=N\" target=\"_blank\" rel=\"noopener\" aria-label=\"eLegislation \u7a05\u52d9\u689d\u4f8b\">https:\/\/www.elegislation.gov.hk\/hk\/cap112!en?INDEX_CS <\/a><\/li><li>eLegislation \u2014 Business Registration Ordinance (Cap. 310)<br \/><a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap310!en?INDEX_CS=N\" target=\"_blank\" rel=\"noopener\" aria-label=\"eLegislation \u5546\u696d\u767b\u8a18\u689d\u4f8b\">https:\/\/www.elegislation.gov.hk\/hk\/cap310!en?INDEX_CS=N<\/a><\/li><\/ol><h2>Further reading<\/h2><p>\u00a0<\/p><ul><li><a href=\"https:\/\/www.genacct.com\/en\/differences-between-unlimited-and-limited-company\/\">Limited company vs unincorporated business<\/a> \u2014 Understand the tax differences and liability separation between the two business structures<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/etax\/\">eTAX e-filing<\/a> \u2014 Master the digital tools for online store tax filing<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\">Limited company tax filing guide<\/a> \u2014 Detailed tax filing process and key considerations for limited companies<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/bank-account-frozen\/\">Bank account frozen<\/a> \u2014 Understand compliance risks and prevention for business accounts<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/personal-tax-itp-guide\/\">Personal Assessment guide<\/a> \u2014 How self-employed individuals can consolidate under Personal Assessment<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/brfee\/\">Business Registration Certificate fees<\/a> \u2014 Understand BR application fees and exemption conditions<\/li><\/ul><hr \/>\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-930eb18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930eb18\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-568609d\" data-id=\"568609d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-5bd9493 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"5bd9493\" 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 \u201cDo online stores need to file tax?\u201d<br \/>General Accounting offers free consultation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce57b16 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"ce57b16\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" 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-911d57b elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"911d57b\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" 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=\"27532\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"911d57b\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Do IG Shops\/Online Stores Need to Pay Tax? Income Recognition, Bookkeeping, and Common Pitfalls\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"27532\"\/>\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()#&amp;+*-=.]+\" 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=\"Set up a company for an online store\" 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-a2bfec6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2bfec6\" 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-8a93ec8\" data-id=\"8a93ec8\" 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-9cd76c1 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"9cd76c1\" 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\/taxation\/\">\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-d6efc56\" data-id=\"d6efc56\" 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-3eb23c7 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"3eb23c7\" 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\/auditing\/\">\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-313ea51\" data-id=\"313ea51\" 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-2c5678a elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"2c5678a\" 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-50856c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50856c8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-8fec731\" data-id=\"8fec731\" 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-d176f81 elementor-widget elementor-widget-heading\" data-id=\"d176f81\" 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 \u201cIG Shop Business Registration\u201d?<br \/>General Accounting offers free consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f310275 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f310275\" 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=hi,%20General%20Accounting.\" 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-fadcd3b 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=\"fadcd3b\" 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-11c9383 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=\"11c9383\" 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\/set-up-limited-company\/\" 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\">Start a Company<\/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>Skip to main content For IG Shop\/online store tax filing, there is no tax-free threshold for Hong Kong Profits Tax; in principle, even HKD 1 of profit must be reported. For unincorporated businesses (sole proprietorship), the first HKD 2,000,000 is taxed at 7.5%, and 15% thereafter; for limited companies, the first HKD 2,000,000 is taxed [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":27533,"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":"default","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],"tags":[141,128,137,138,143],"class_list":["post-27532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-filing","tag-business-registration-application","tag-corporate-tax-returns","tag-personal-allowances","tag-personal-assessment","tag-start-a-company"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/27532","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\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=27532"}],"version-history":[{"count":11,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/27532\/revisions"}],"predecessor-version":[{"id":27549,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/27532\/revisions\/27549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/27533"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=27532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=27532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=27532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}