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

 

 

 

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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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