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



   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) 2479-4172




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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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