When to do tax declaration after getting the Profit Tax Return?

HACOS瀚客企服

2022-06-29

2

导读：香港地区的《公司管理条例》要求香港公司每一财政年度提交一次审计报告进行报税纳税，税局收到审计报告后会根据公司

香港地区的《公司管理条例》要求香港公司每一财政年度提交一次审计报告进行报税纳税，税局收到审计报告后会根据公司的经营情况下发利得税表，公司填写好后即可递交，完成利得税申报。如果无法按时递交税表，则需要向香港税局申请延期提交。

The Hong Kong Companies Ordinance regulates HK companies to submit an audit report every financial year for tax declaration and tax payment. After receiving the audit report, the Hong Kong Inland Revenue Department will issue a Profit Tax Return according to the company's conditions and then the company is expected to fill it out and submit it to the department. If Profit Tax Return cannot be submitted on time, application for extension should be made.

(利得税税表 Profit Tax Return）

这一进行税务申报的日子就称为年结日。香港公司可以根据自己的实际需求，自由选择任何日期作为年结日期，但公司年结日一旦确定后，后期没有正当理由很难更改。

The date on which the tax filing is made is called the “annual accounting date”. HK companies can freely choose any date as the annual accounting date according to their actual needs, but once the date is determined, it is difficult to change it later without proper reasons.

大多香港公司会选择12月31日或3月31日。因为选择这两个日期作为年结日，利得税申报的截止期限可以申请延缓半年，而选择其它的日期，申报的截止期限只有一个月。

Most HK companies will choose December 31st or March 31st. Because if these two dates are selected as the annual accounting date, the deadline for the company to file profits tax returns can be postponed for half a year through application, while for other dates, the extension for filing returns is only one month.

如果年结日为12月31日，则税表申报期限是当年度的8月31日，也就是说2022.3.1收到了利得税税表，在2022.8.31前完成审计和报税即可。如果年结日为3月31日，则税表申报期限是当年度的11月31日，也就是说2022.5.1收到了利得税税表，在2022.11.30前完成审计和报税即可。

If the annual accounting date is December 31, the deadline for profit tax return filing is August 31 of the current year, which means, if the profits tax return is received on March 1, 2022, and the audit and tax return filing should be completed before August 31, 2022. If the annual accounting date is March 31, the deadline for profit tax return filing is November 31 of the current year, which means, if the profits tax return is received on May 1, 2022, the audit and tax return filing should be finished before November 30, 2022.

然而，年结日若定在4至11月份，年结日到期后1个月就要完成核数申报，如果这时刚好收到了税局下发的利得税表，要1个月内完成做账审计以及提交税表。比如2022.3.1收到了利得税税表，就要在2022.3.31前完成审计和报税。

However, If the annual accounting date is set between April and November, the audit and tax declaration must be completed one month after the date. If the profit tax form issued by the tax bureau is just received at this time, the accounting and tax returns filing should be completed within one month. For example, if the Profits Tax Return is received on 2022.3.1, the accounting and tax returns filing must be completed before 2022.3.31.

逾期未申报会产生1200-8000HKD的罚款，甚至是几万的估税。所以在选择年结日期时，要考虑该年结日能否申请延期递交数据，剩余的时间够不够处理审计报税事项。

Failure to declare within the time limit will result in a fine of 1200-8000HKD, or even tens of thousands of taxes. Therefore, when choosing the annual accounting date, it is necessary to consider whether it is possible to apply for an extension, and whether the remaining time is enough to handle the audit and tax return. 

为避免影响公司的信誉和后续发展，一定要及时完成审计报告。如有相关需要，请随时联系我们～

In order to avoid affecting the company's reputation and subsequent development, the audit report must be completed in a timely manner. If you have some related needs, please feel free to contact us~

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