Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

飛鴻稅務顧問  Qualifications   出版書目  

Tel /WhatsApp /WeChat 94735846  *email: yeungfhr@qq.com  

Service charge $500/hr *Hang Seng Bank Account: 385 599279 883 *Payment thru mobile phone: PayMe / FPS轉數快 Yeung Fai Hung *會面:上水廣場5樓太興餐廰  *報稅分析 *稅務咨詢 *記帳系統 *業務報稅 *稅務課程



Profits Tax - Keep business records

Section 51C of the Inland Revenue Ordinance: Every person carrying on a trade, profession or business in Hong Kong must keep sufficient business records, either in English or Chinese, for his income and expenditure so as to enable his assessable profits to be ascertained. He must keep such records for at least 7 years.  Failure to do so may render him liable to a penalty of  HK$100,000.                                          

In this respect, business record includes:

1.    books recording receipts and payments, income and expenditure;

2.    original documents such as vouchers, bank statements, invoices, bills, receipts … etc;

3.    books recording assets and liabilities;

4.    books recording daily cash receipts and cash expenditures;

5.    where the business involves dealing in goods -

(a) a record of all goods purchased and all goods sold showing date of transactions, the goods concerned, the suppliers, the customers;

(b) a record of trading stock at the opening and also at the end of the accounting period and details of the stocktaking for preparation of the stock record;

6.    where the business involves the provision of services-

 * records of all the services provided showing date of transactions, the services and the customers.

Click here for a penalty case on the topic.


楊輝洪 Raymond Yeung 為你提供:


* 稅務顧問服務 * 飛鴻作品下載 * 寫好英文信件 * 基礎法律知識 * 實用稅務課程 * 英文速成課程 * 見工英語速成 * 中英文寫作服務 * 電腦會計記帳系統



email: yeungfhr@qq.com

Tel /WhatsApp 94735846



My Performance Pledge QEEP

My Curriculum Vitae/resume

Value for Money, for sure!

Why you must own my CDR 

Why my service fee is so low





香港稅務課程 Practical Taxation Course


Private tuition of Hong Kong Taxation of Law and Practice

$900 兩小時,單對單教授,:香港稅務知識加強版香港報稅軟體

報讀者可在一年內免費電話咨詢一次  詳情按此