S. C. TO & CO.


杜 紹 昭 會 計 師 事 務 所                                                               English   繁體中文   简体中文   34th Anniversary





  Professional Qualification








  Useful Information




  Contact us


  News Update

Accountancy                Audit Assurance                Tax Services                Company Secretary                 Tax Investigation / Field Audit


   S. C. To & Co.


   To Siu Chiu, Founder


   Kowloon Bay Office

   Gordon, Audit Principal

   Ryan, Audit Principal


   Yuen Long Office

   Tommy, Audit Principal

   Kenneth, Audit Principal



   Chasetop Limited

   Elaine, Managing Director






   Kowloon Bay Office

   Tel:  +(852) 2759-3313

   Fax: +(852) 2759-7261


   Yuen Long Office

   Tel:  +(852) 2475-9131

   Fax: +(852) 2479-4172




       Email to us



Holdover Applications
Taxpayers may apply for holding over of provisional tax for the year of assessment 2019/20 if:
     - their income or profits for 2019/20 will fall by more than 10% from that in 2018/19; or
     - they cease employment, business or property ownership during the year; or
     - they are entitled to an allowance that has not been taken into account in the computation of

       2019/20 provisional tax
Application for holding over of provisional tax must be made in writing and should be lodged not later than:
     - 28 days before the due date for payment of the provisional tax, or
     - 14 days after the date of issue of the notice for payment of the provisional tax, whichever is the later.
For profits tax, taxpayers have to produce the latest management accounts of the business not less than 8 months and their estimate of the profits of loss for the rest of the year.



2009-2022   S. C. TO & CO. Certified Public Accountants.    All rights reserved    Legal Disclaimer