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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




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Requirement under the Inland Revenue Ordinance to Notify Chargeability
If you are liable to tax in Hong Kong, you have to inform IRD.  Section 51(2) of the Inland Revenue Ordinance provides that a person chargeable to tax for any year of assessment shall inform the Commissioner in writing that he is so chargeable not later than 4 months after the end of the basis period for that year of assessment unless has already been required to furnish a tax return.
Therefore, if you are liable to tax and have not received a tax return, you have to write to IRD for a tax return within 4 months after the end of the basis period for the year of assessment concerned.  Failure to comply may resulted in the maximum penalty of 3 times of tax assessed.



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