Profits tax return 2023/24 – late submission

遲交 2023/24 年度利得稅報稅表

Late clients beware – we have recently received penalty notices from IRD on behalf of our clients, for whose have not yet filed profits tax return for year of assessment 2023/24.

Penalty ranges from HK$1,200 (first-time offence) to HK$3,000 (multiple occasions). Waiver might be granted if such returns with supporting documents (including audited financial statements) are filed within 14 days.

Reminder to late clients – please provide all documents and information shortly for our financial audit and tax reporting shortly. You might face court prosecutions if such tax filing remains outstanding.

例遲客戶注意 — 我們最近為尚未於 2023/24 稅務年度提交利得稅報稅表的客戶，代收稅務局發出的罰款通知。

罰款由港幣 1,200 元（初犯）至 3,000 元（重犯）不等。如能於 14 日內提交報稅表及其附檔（包括經審計財務報表），或能寬免罰款。

向遲交稅表客戶的提示 — 請盡快補回審計及報稅所需的文件及資料，如報稅工作繼續拖延，或會受到法庭檢控。