2026 電子報税

by Jodie Ip Comment Closed
税務局已於本年5月初向納税人發出約277萬份個別人士報税表，其中紙張報税表及電子報税表分別佔約185萬份及92萬份。為進一步鼓勵市民使用電子報税服務，税務局已於2025年7月22日正式推出升級版電子報税平台，「個人税務網站」（Individual Tax Portal, ITP），全面提升用戶體驗及處理效率。此外，納税人如透過網上提交個別人士報税表，仍可自動獲得一個月的提交延期，讓報税安排更具彈性。 ITP整合多項實用功能，一站式提供報税、查閱評税通知、更新個人資料及提交申請等服務，令税務管理更高效、準確及環保。除了平台易用及自動獲得延期外，使用電子報税亦有以下多方面好處：  - 納税人只需透過「智方便」或其他認證方式登入，便可隨時安全地處理税務事宜，毋須再受辦公時間或地點限制。  - 系統支援自動填報個人資料及入息資訊，大大減少人手輸入所引致的錯誤，提升報税準確性。  - 系統會於提交報税表前提供預計應繳薪俸税款，供納税人作參考，有助及早作出財務安排。  - 成功提交報税表後，系統會即時發出確認通知，讓納税人清楚掌握申報狀況，安心完成報税程序。 ITP不僅提升税務服務質素，更鼓勵市民建立電子政府服務的使用習慣。數碼轉型已是大勢所趨，誠邀大家一同嘗試電子報税，體驗更簡便高效的税務新方式。   劉國安劉湛深會計師行 劉湛深 特許税務師...
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「現金出糧」非「免稅」

by Jodie Ip Comment Closed
在香港，建築、餐飲及物流等行業的人員流動性高、薪酬結算期短，不少僱員習慣以現金收受工資，且未必長期受聘於單一僱主。「現金出糧」缺乏僱主支付薪金的銀行轉帳紀錄，這是否代表僱員便不用就該薪金進行納稅申報呢？ 根據香港《稅務條例》，無論薪酬是以現金、支票或銀行轉帳發放，只要僱員的年收入超過個人基本免稅額，即負有主動報稅的法律義務。以2025/26年度為例，若僱員在2025年4月1日至2026年3月31日期間的總收入高於個人基本免稅額（即132,000港元），便需就該年度進行納稅申報。 即使僱員沒有收到稅務局於2026年5月寄出的2025/26年度個別人士報稅表，只要年收入達課稅門檻，仍須在該課稅年度結束後的四個月內（即 2026 年 7 月 31 日或之前），主動以書面形式通知稅務局並索取報稅表。根據香港《稅務條例》，若無合理辯解而未有填報報稅表或未主動通知稅務局其納稅義務，一經定罪，最高可被罰款 10,000 港元，以及相當於少徵收稅款三倍的罰款。 為保障自身利益並避免觸犯法網，僱員應緊記「現金出糧」並不代表「免稅」。建議養成自行記錄收入的習慣，詳細列明各僱主的名稱、工作日期及實收工資，以便準確評估報稅義務，並在需要時向稅務局提供相關證明。   安永稅務及諮詢有限公司 馬文珊 特許稅務師 安永稅務及諮詢有限公司 黎寶兒女士   2026年5月19日於頭條日報刊登...
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Inland Revenue Department – 2025-26 Profits Tax Filing

by Jodie Ip Comment Closed
The Inland Revenue Department (IRD) issues 2025/26 Profits Tax Returns to corporations and partnership businesses today.   To keep pace with the development in international tax administration and information technology, the IRD is actively promoting tax digitalisation.   Mandatory Electronic Filing (e-filing)   As part of the tax digitalisation journey, the IRD has committed to taking forward the full adoption of e-filing of Profits Tax Returns for corporations and unincorporated businesses (excluding sole-proprietorship businesses) by phases.  Under the first phase of the implementation of mandatory e-filing, entities of in-scope multinational enterprise groups are mandated to e-file their Profits Tax Returns with effect from the year of assessment 2025/26 onwards.   Apart from the taxpayers subject to mandatory e-filing, other taxpayers are encouraged to file electronically their Profits Tax Returns together with the supporting documents (including financial statements and tax computations) in iXBRL format on a voluntary basis.   To facilitate taxpayers in preparing the required iXBRL data files, the IRD is providing the IRD Taxonomy Package and the IRD iXBRL...
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Important Notice Regarding Illegal Activities Using the Name of The Taxation Institute of Hong Kong

by Jodie Ip Comment Closed
Recently, The Taxation Institute of Hong Kong (hereinafter referred to as “the Institute”) has become aware that certain intermediary agencies or individuals have claimed to assist applicants in becoming members of the Institute, and in some cases, have charged fees or allegedly forged membership certificates. These illegal activities not only harm the reputation of the Institute but also put the public at risk of financial loss.   To protect the Institute’s legitimate interests, prevent the spread of false information, and safeguard public assets, The Taxation Institute of Hong Kong hereby issues the following official statement:   1. The Taxation Institute of Hong Kong has never authorized any organization or individual to act on its behalf to recruit members or handle related membership applications. All membership applications must meet the eligibility requirements prescribed by the Institute and be submitted through the Institute’s officially designated channels. The Institute does not accept any form of intermediary handling or referral-based application.   2. Any promotion or representation claiming that membership...
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TIHK: Nomination for Committee Member Appointment 2025/26

by Jodie Ip Comment Closed
The Institute has established a number of committees, under the purview of the Council, to look after different matters. You are now invited to put forward your nomination. Please consider volunteering your time and services to those committees that best match your interests and skills.   Download the nomination form:   All nomination forms must reach the Secretariat either by fax at 2523 1263 or by email at [email protected] on or before 9 October 2025 (Thursday).  Members’ nomination will then be considered by the respective Committee and Taskforce.  The Secretariat may contact you to join the Committee(s) and Taskforce(s) which you are interested to serve.  However, seats for each Committee are limited.  If all available seats are taken up, the Secretariat will keep your information in the database and contact you when a vacancy arises during the course of the year.   Should you require any additional information, or have any enquiries regarding the nomination, please contact the Secretariat by telephone at 2810 0438 or...
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