IRD – Warm Reminder on Profits Tax Return Filing Requirements

Warm Reminder on Profits Tax Return Filing Requirements Please take note of the following new filing requirements when you do profits tax filing this year: 1. If you have any gross income during the basis period, you must submit your profits tax return together with all supporting documents (including financial statements and tax computation). Small corporations and businesses with gross income not exceeding HK$2 million will no longer be permitted to file their profits tax returns without supporting documents. 2. Where appropriate, you are required to electronically file (e-file) all relevant supplementary forms and other forms to be furnished with the profits tax return under the eTAX services provided at GovHK. The Department has already enhanced the eTAX services to enable more corporations and businesses (excluding sole proprietorship businesses) to voluntarily e-file their profits tax returns together with financial statements and tax computations in inline eXtensible Business Reporting Language (iXBRL) format. As an alternative to paper filing of your profits tax return, you are...
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香港特許稅務師-內地認可僱主計劃正式啓動

​ 隨著香港稅務學會聯絡處於6月16日正式進駐前海國際稅務師大廈,學會的香港特許稅務師-內地認可僱主計劃 (AEP) 亦正式啓動! 學會在此恭賀以下8間公司成爲首批內地的認可僱主(排名不分先後): 永誠 (深圳) 稅務師事務所有限公司 名策企業服務(深圳)有限公司 名策高頓稅務師事務所(深圳)有限公司 深圳市前海京州稅務師事務所有限公司 南大卓富德(深圳)稅務師事務所有限公司 國正鄭鄭是稅務師事務所有限公司 國誠國信稅務師事務所(深圳)有限公司 華盟靈均劉郭聯營稅務師事務所(深圳)有限公司   成為AEP的條件 -可以為專業服務機構或內設稅務部門的企業僱主;及 -機構/企業已有一名或以上的TIHK會員;及 -僱主承諾為 HK CTA 考生提供培訓和相關專業發展的規劃;及 -僱主認可 HK CTA 資格以在貴公司內實現職業發展,其中包括通過HK CTA資格考試後的晉升機會。   作為認可僱主的好處 -HK CTA僱員參加學會組織的 HK CTA 資格考試,專業發展課程並享受參加培訓和研討會的費用優惠;及 -學會提供資源支援HK CTA 僱員的職業發展;及 -確保HK CTA僱員的專業知識與時並進,連接國內與國際水準。   註冊為TIHK會員/學生: 按此 註冊為香港特許稅務師-內地認可僱主   如有查詢,請致電 (852)2810 0438或電郵至 [email protected] 聯絡香港稅務學會秘書處。...
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香港稅務學會義務稅務諮詢2023

香港稅務學會將於5月22-25日及5月29-31日,舉行一年一度的義務稅務諮詢服務,服務時間是中午12時至下午6時。 在這段時間裡,我們的特許稅務師將會接聽市民的來電,為大家解答有關填寫個人報稅表時遇到的疑問。 我們知道很多市民在填寫報稅表的時候,會有不同的疑惑,因此學會希望透過這項服務,能夠為市民提供一些幫助。 如果您有任何疑問,請不要猶豫,於上述指定時間內致電8193 0866向我們的特許稅務師查詢。 期待您的來電。 _____________________________________________________________________________________________ 請按此瀏覽更多稅務錦囊。 立即追蹤我們的社交媒體平台以獲取最新的稅務諮詢: Instagram: https://www.instagram.com/tihk_official/… Facebook: https://www.facebook.com/TIoHK  YouTube: https://www.youtube.com/channel/UCafj528ies0GTnK8HTQWhxg LinkedIn: https://www.linkedin.com/company/tihk Website: https://www.tihk.org.hk/20210527/ 微信公眾號: 香港稅務學會 ...
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2023年度「全國稅務師職業資格考試」(香港考場) 補報名期至 8月10日

2023年度「全國稅務師職業資格考試」(香港考場) 報名期由即日至6月19日下午5 時 補報名曰期: 2023年8月4日上午10 時至8月10曰下午5 時 考試日期、時間及科目如下: 日期 時間 科目 考試方式 2023年11月18日 (星期六) 9:00 – 11:30 稅法(一) 電腦閉卷考試 13:00 – 15:30 稅法(二) 16:30 – 19:00 涉稅服務相關法律 2023年11月19日 (星期日) 9:00 – 11:30 財務與會計 14:00 –16:30 涉稅服務實務   報名時間︰ 報名期:由即日至6月19日下午5 時 補報名期:2023年8月4日 10:00 至 8月10日 17:00   考試收費︰ 香港區考試費每科人民幣900元(只接受現金)或港幣1,100元(支票或現金)。報考人士可以支票或現金支付考試費,支票抬頭寫「香港稅務學會」。   考試程序︰ 首次報考人士/首次經香港稅務學會報考的人士,必須把填寫好的「2023年香港、澳門報名資訊表」(注)連同下列文檔電郵至︰[email protected]。如欲查詢認可之海外大學名單,請瀏覽中國教育部留學服務中心:http://www.crs.jsj.edu.cn/index.php/default/index/sort/8 香港身份證及回鄉證/通行證; 最高學歷證書(暫未取得學歷(學位)的報考人士須提供學生證); 工作年限證明(從事經濟類、法律相關工作); 報考人士本人最近一年內的1寸免冠白底證件照片;及 申請免試《財務與會計》科目的報考人士,必須提交香港會計師公會正式會員證書及由公會發出的書面證明,確認其入會日期及2023年度的會員資格(good standing) 經秘書處確認後,首次報考人士必須攜帶上述文檔的正本於辦公時間內   親臨香港稅務學會   辦理審核及繳交考試費用。 曾透過香港稅務學會報考的人士,請把填寫好的「2023年香港、澳門報名資訊表」 連同最近1年內的1寸免冠白底證件照片電郵至︰[email protected]。考試費用可以劃線支票郵寄或親臨香港稅務學會繳交。 注︰ - 報考人士填寫「2023年香港、澳門報名資訊表」前請先細閱資訊表內的「香港、澳門考生報名資訊表填寫說明」 - 相片應為標准證件數字照片,文件格式為JPG或JPEG格式,白色背景,尺寸25mm*35mm,像素>=295*413。   公告及報名表格︰ 考試公告︰ 2023年香港、澳門報名資訊表︰   查詢︰ 香港稅務學會 辦公地址︰香港上環德輔道中255-257號錦甡大廈21樓(上環地鐡站「B」出口) 辦公時間︰星期一至五,9:30至18:30(公眾假期除外) 電話:+852 2810-0438 傳真:+852 2523-1263 電郵:[email protected]...
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IRD – New Era of Profits Tax Filing

Inland Revenue Department – Profits Tax Filing The Inland Revenue Department (IRD) issued 2022/23 profits tax returns to corporations and partnership businesses on 3 April 2023. Particular attention should be paid to the following: All corporations and businesses, regardless of the amount of their gross income and the mode of return filing, must submit profits tax return together with all supporting documents (including financial statements and tax computation). This includes small corporations and businesses with gross income not exceeding HK$2 million, which will no longer enjoy the exemption from furnishing supporting documents when filing their profits tax returns. All relevant supplementary forms and other forms required to be furnished with the profits tax return must be e-filed under eTAX. If a taxpayer chooses not to e-file the return, the taxpayer has to print and sign a paper Control List for the supplementary forms and/or other forms e-filed and then furnish the signed Control List together with the profits tax return and...
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TIHK Career Development and Mentorship Programme 2023

  Programme Overview To promote the study of taxation and encourage the pursuit of tax profession, the Taxation Institute of Hong Kong (“The Institute”) is organising the Career Development and Mentorship Programme (“the Programme”) since 2021.  The Programme consists of interviews, internship and mentorship opportunities offered by employers reviewed and approved by the Institute, which serves as a platform to connect industry professionals and aspiring young adults who would like to pursue a career in tax profession. Last year, 17 Employers including 16 CPA firms and 1 commercial company (“the Employers”) and 58 students from five local universities signed up for the Programme.  The five universities are City University of Hong Kong, Lingnan University, The Chinese University of Hong Kong, The Hang Seng University of Hong Kong and The University of Hong Kong respectively.  35 students joined the interview sessions eventually and one-half of the students with outstanding performances were offered summer internships at the Employers.  Moreover, 27 students joined the mentor-mentee relationship...
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Continuing Professional Development Courses Offered by CityU SCOPE 2023

The Taxation Institute of Hong Kong ("the Institute") and the CityU School of Continuing and Professional Education ("SCOPE") have jointly offered the Professional Diploma in Tax Advisory. While the 2023 intake of the Programme has already commenced in mid-January 2023, SCOPE now offers an option for people who wish to take a specific module course instead of completing the full programme. The application deadline for module courses is 14 February 2023 (Tuesday). International Tax Advisory (Flyer: ) The CPD course in International Tax Advisory enables students to understand why international double taxation typically arises and how it could be avoided. It aims to develop participants’ technical competencies in providing advisory services in international tax planning. Upon completion of this course, students should be able to identify common types of anti-avoidance provisions designed to counter specified forms of international tax planning and to communicate tax planning issues effectively in writing and verbally. PRC Tax Advisory (Flyer: ) 隨著中國經濟發展的迅速增長,港人與內地的聯繫越趨緊密。本課程專為從事內地業務或對中國稅有興趣的人士而設,透過70小時的課節講解及案例分析,讓學員全面了解中國稅法的制定和實施,使其在工作及個人發展上更具實力及優勢。 Online application: www.scope.edu/eapp/pdta Website: www.scope.edu/  Enquiries: [email protected] or 3442 7013...
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