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Lu Wai Lam CPA (Practising)

Services · Taxation

Taxation

Hong Kong tax compliance and planning under the Inland Revenue Ordinance (Cap. 112) — accurate filings, defensible positions, and experienced handling of IRD correspondence.

Who needs it?

Every Hong Kong company receives a Profits Tax Return, every employer must file annual Employer’s Returns for staff, and property owners with rental income are assessable to Property Tax. Individuals with employment income file their own returns and can often save through elections such as personal assessment.

Hong Kong’s tax system is simple in outline — three direct taxes, territorial source — but the details reward attention: the two-tiered profits tax rates, offshore claims, deduction rules and holdover applications can each move the final bill materially.

Scope

What’s included

  • Profits tax

    Corporate Profits Tax Returns (BIR51 / BIR52 / BIR54) with supporting tax computations.

  • Employer’s returns

    The IR56 series — annual and event-driven filings for employees, new hires, departures and terminations.

  • Individuals

    Salaries Tax returns (BIR60), Property Tax, and personal assessment (個人入息課稅) elections where beneficial.

  • Tax planning & advisory

    Structuring, deduction and timing advice; offshore (non-taxable) claims and double taxation considerations.

  • Provisional tax

    Review of provisional tax assessments and applications for holdover where justified.

  • IRD representation

    Replies to IRD enquiries, objections to assessments, and support through field audit and tax investigation.

Working together

Simple to start, simple to run

What you provide

  • The return and any IRD correspondence received
  • Audited financial statements (or engage the audit service)
  • Employment, payroll and rental records as applicable
  • Details of any cross-border or offshore arrangements

What you get

  • Returns and computations prepared with professional care and submitted by the applicable deadline, subject to timely receipt of complete information
  • A clear explanation of your position and options — in plain language
  • Proactive reminders ahead of statutory deadlines
  • An experienced representative when the IRD comes asking

Related services

One practice, the whole compliance cycle

The availability of particular combinations of services is subject to applicable independence, conflict-of-interest and professional requirements.

Discuss your requirements

Send a brief note about your company and I’ll reply with a clear scope and fixed quote.