HK Company Tax Filing Service
Shenzhen hotline: 86-755-82147392 Email：info@citilinkia.com
Electronic Filing of Profits Tax Return
A further extension of 2 WEEKS will be granted by the Department on application if the Profits Tax Returns are filed electronically.
Guide to Electronic Filing of Profits Tax Return
Corporations and partnerships satisfying the conditions specified by the Commissioner of Inland Revenue can file their Profits Tax Returns for any year of assessment from 2009/10 to 2014/15 that are issued on or after 1 April 2010 electronically under eTAX.
This Guide states the conditions that a corporation and a partnership must satisfy in order to use the Internet filing service and introduces the service for filing of Profits Tax Return through the Internet.
The Conditions that a Corporation and a Partnership must satisfy in order to use the Internet Filing Service
Services for Filing of Profits Tax Return through the Internet
Key points for using the "Completion of Profits Tax Return" service
Key points for using the "Submission of Profits Tax Return" service
Key points for using the "Viewing of Profits Tax Return" service
Apply for eTAX Password
Frequently Asked Questions and Answers
The Conditions that a Corporation and a Partnership must satisfy in order to use the Internet Filing Service
A corporation must satisfy the following conditions in the relevant year:
Its gross income does not exceed
It does not have any deemed assessable profits pursuant to section 20AE of the Inland Revenue Ordinance;
Its Assessable Profits/Adjusted Loss does not include any interest, profits/loss arising from "short term debt instruments" or "medium term debt instruments" as defined in section 14A(4) of the Inland Revenue Ordinance;
It does not claim any tax relief pursuant to an arrangement for avoidance of double taxation specified under section 49(1) or 49(1A) of the Inland Revenue Ordinance;
It has not obtained an advance ruling on any of its tax matter in relation to that year of assessment;
It has not paid or accrued to a non-resident person any sum for the use of intellectual property specified in section 15(1)(a), (b) or (ba) of the Inland Revenue Ordinance; and
It does not claim debt treatment for an arrangement as "an originator" or "a bond-issuer" of a specified alternative bond scheme under section 40AB and Schedule 17A of the Inland Revenue Ordinance.
A partnership must satisfy the conditions above. In addition,
It cannot have more than 6 partners during the basis period for that year of assessment (including those partners who have retired);
All of its partners are individuals.
If the corporation/partnership does not satisfy any one of the above conditions, it cannot use the Internet filing service. Please file the return in paper form.
Services for Filing of Profits Tax Return through the Internet
eTAX provides the following three services relating to the Internet filing of Profits Tax Return:
Completion of Profits Tax Return (for filling in return information);
Key points for using the "Completion of Profits Tax Return" service
Submission of Profits Tax Return (for signing and submission of return that meets the criteria for Internet filing); and
Key points for using the "Submission of Profits Tax Return" service
Viewing of Profits Tax Return (for viewing return submitted through the Internet).
Key points for using the "Viewing of Profits Tax Return" service
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Key points for using the "Completion of Profits Tax Return" service
Any person appointed by the corporation/business can use the "Completion of Profits Tax Return" service to prepare the Profits Tax Return of the corporation/business, irrespective of whether he has an eTAX Account or not.
Please get ready the Profits Tax Return and the supporting documents referred to in the notice on page 1 of the Profits Tax Return before using this service.
Contact Us
For further queries, please do not hesitate to contact ATAHK at anytime, anywhere by simply calling China hotline at 86-755-82148419, 86-755-82143512, or emailing to info@citilinkia.com.