S. C. TO & CO.

CERTIFIED PUBLIC ACCOUNTANTS (Practising)

杜 紹 昭 會 計 師 事 務 所                                                               English   繁體中文   简体中文   30th Anniversary

 


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

  Contacts

 

   To Siu Chiu, Partner

  

   Kowloon Bay Office

   Gordon, Partner

   Kenneth, Partner

   Ryan, Senior Manager

 

   Yuen Long Office

   Elaine, Managing Director

   Tommy, Partner

 

 

   Kowloon Bay Office

   Tel:  +(852) 2759-3313

   Fax: +(852) 2759-7261

 

   Yuen Long Office

   Tel:  +(852) 2475-9131

   Fax: +(852) 2475-4172

 

 

 

       Email to us

 

 

Holdover Applications
 
Taxpayers may apply for holding over of provisional tax for the year of assessment 2017/18 if:
     - their income or profits for 2017/18 will fall by more than 10% from that in 2016/17; 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

       2017/18 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.

 

 
 

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