The time for Hong Kong companies to make accounts and file tax returns 1, and the time for newly established Hong Kong companies to file tax returns for the first time: within 18 months from the date of establishment, they will receive the tax forms issued by the tax bureau for the first time, and must complete the accounting audit and tax returns within three months after receiving the tax forms.

2. The annual tax return of non-newly established Hong Kong companies is issued on April 1 every year. After receiving the profit tax return, the tax declaration should be completed within one month.

The first step of the accounting audit process of Hong Kong companies: What information do Hong Kong companies need to provide for accounting audit?

(1) Registration certificate, business registration certificate, latest annual return and articles of association of the Hong Kong company;

(2) Monthly statements of all bank accounts within the audit interval;

(3) Business-related vouchers, documents, receipts, invoices, etc. generated by the business of Hong Kong companies;

(4) Account books, financial statements and spreadsheets of Hong Kong companies during the audit year.

Step 2: Hong Kong auditors issue audit reports that meet the requirements based on the business information provided.

There are generally four opinions in audit reports: qualified audit opinions, unqualified audit opinions, negative opinions and audit reports that cannot express opinions. As the materials issued by the third-party audit company, the audit report of Hong Kong companies is the most direct and objective reflection of the operating conditions of Hong Kong companies.

Step 3: Submit the audit report together with the completed tax return to the Hong Kong Inland Revenue Department within the specified time.

Step 4: The Hong Kong Inland Revenue Department conducts tax assessment and issues a tax payment notice stating the amount of tax payable.