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Hong Kong-registered firms must submit Profits Returns to the Inland Revenue Division (IRD) on demand. The due date to submit audited accounts depends on the Earnings Return problem date and also financial year-end. Tax is chargeable on the assessable revenues for each year of evaluation. Provisionary tax obligation is generally billed based upon the previous year's numbers. When the assessable profits for the pertinent duration are consequently established, a resolution will certainly be made and also the provisional earnings tax obligation paid will certainly be used to balance out the Hong Kong Corporate Tax Filings responsibility under the assessment.
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