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

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Profits Tax - Returns filed by small business 

If the annual gross income of a business does not exceed $2,000,000, the business is not required to supply Balance Sheet, Profit & Loss Account, Audit Report (for corporations only) and supporting schedules when it files the tax return. This filing concession applies to all kinds of small businesses including sole-proprietors, partnerships and corporations.

Gross income includes:

  • sales and other ordinary business income;

  • sales income from closely connected persons;

  • proceeds from the sale of capital assets; and

  • other non-taxable income, whether or not it is derived from the principal activity.

The filing concession does not dispense with the legal requirement for keeping sufficient business records and preparation of final accounts. In other words, business record and accounts must be kept as if there had been no filing concession. Failure to keep business records may lead to a penalty of HK$100,000.  

Read what documents are required on filing of profits tax return of sole-proprietor, partnership and corporation.

Notwithstanding the filing concession, the Revenue may from time to time request production of business record for tax audit or investigation.

 

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香港稅務課程 Practical Taxation Course

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Private tuition of Hong Kong Taxation of Law and Practice

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