Understanding the Role of a Tax Representative in Hong Kong: A Guide for Businesses 香港稅務代表是什麼？企業必讀指南
- Sum&Sam
- Mar 19
- 4 min read
Updated: Mar 25
What is a Tax Representative in Hong Kong?
A Tax Representative in Hong Kong acts as an official liaison between non-resident businesses and the Inland Revenue Department (IRD). If you want your tax return to be extended and properly dealt with, appoint a tax representative to handle tax filings and communicate with the auditors and IRD now.
Key Responsibilities of a Tax Representative
Tax Filing & Reporting: Submit Profits Tax Returns and financial statements to the IRD on behalf of the business. The filing time extension scheme can only be applied with a tax representative appointed for your company!
Communication Hub: Receive and respond to IRD notices, inquiries, or audit requests.
Compliance Assurance: Ensure adherence to Hong Kong’s tax regulations, including deadlines for payments and submissions.
Dispute Resolution: Assist in resolving tax disputes or clarifying discrepancies with the IRD. (Generally, additional charge will be incurred depending on the complexity)
Record Maintenance: Keep accurate records of tax-related documents for statutory requirements.
Who Needs a Tax Representative?
Every company operating in Hong Kong
Businesses providing services or goods in Hong Kong remotely
Entities liable for Profits Tax but lacking a local director or company secretary
Benefits of Appointing a Tax Representative
✅ Avoid Penalties: Prevent fines for late filings or non-compliance.
✅ Local Expertise: Leverage knowledge of Hong Kong’s tax system.
✅ Streamlined Processes: Simplify tax management while focusing on core operations.
✅ Risk Mitigation: Minimize errors in tax calculations or documentation.
FAQ Section
Q1: Can a company secretary serve as a Tax Representative?
A: No but also yes, a Tax Representative must be specifically appointed for tax-related matters. So if your company secretary can provide tax service as well, he/she can also be your tax representative but being a different role.
Q2: Are sole proprietorships required to appoint a Tax Representative?
A: Not necessarily but recommended, as the block extension scheme also applied to sole proprietorships.
Q3: How much does hiring a Tax Representative cost?
A: Fees vary based on complexity, ranging from HKD 3,000 to HKD 10,000 annually.
Conclusion
Whether you are a resident or non-resident in Hong Kong, appointing a Tax Representative is critical for businesses to maintain compliance and avoid penalties. Partnering with a trusted professional ensures seamless tax management, allowing you to focus on growing your global operations.
---
Sum & Sam Professional Service Limited ("Sum & Sam") is a Hong Kong-based company established in 2019, holding a Trust or Company Service Provider (TCSP) licence (Licence No. TC008190). Specializing in company secretarial services, corporate consulting, compliance, accounting, and licensing solutions, Sum & Sam offers a one-stop professional service tailored to meet the diverse needs of its clients. With a team of seasoned experts boasting over 30 years of experience in finance, compliance, and accounting, the company is committed to delivering high-quality, confidential, and client-focused solutions. Sum & Sam prioritizes integrity, professionalism, and customer satisfaction, ensuring the best outcomes for businesses in Hong Kong and beyond.
*Disclaimer: The information provided here is for general informational purposes only and does not constitute professional advice. Sum & Sam Professional Service Limited makes no representations or warranties regarding the accuracy, completeness, or suitability of the information for any specific purpose. For tailored advice, please consult our professional team directly.
---
什麼是香港稅務代表？
香港稅務代表是非居民企業與香港稅務局（IRD）之間的官方橋樑。如果你希望你的報稅能夠延長和妥善處理，請立即指定一名稅務代表來處理報稅並與審計師和稅務局溝通。
稅務代表的主要職責
稅務申報: 代企業提交利得稅報稅表及財務報表。只有為您的公司指定了稅務代表，才可以申請延長申報時間計劃！
溝通協調: 接收並回覆稅務局的通告、查詢或審計要求。
合規把關: 確保遵守香港稅法，包括稅款繳納及申報期限。
爭議解決: 協助處理稅務爭議或解釋財務差異。（一般情況下，依複雜程度需收取額外費用）
記錄存檔: 妥善保存稅務文件以符合法規要求。
哪些企業需要稅務代表？
在香港營運的公司。
遠程提供服務或商品的跨境企業。
需繳納利得稅但無本地董事或公司秘書的實體。
委任稅務代表的好處
✅ 避免罰款: 防止因延遲申報或不合規而遭罰款。
✅ 本地專業知識: 善用對香港稅制的深入了解。
✅ 流程簡化: 專注核心業務，稅務管理更高效。
✅ 降低風險: 減少稅務計算或文件的錯誤率。
常見問題
Q1: 公司秘書可以兼任稅務代表嗎？
A: 不可以但也可以，必須特別指定一名稅務代表來處理稅務相關事宜。因此，如果您的公司秘書也可以提供稅務服務，他/她也可以成為您的稅務代表，但角色不同。
Q2: 獨資企業需要委任稅務代表嗎？
A: 不一定，但建議這麼做，因為集體延期計畫也適用於獨資企業。
Q3: 委任稅務代表的費用是多少？
A: 費用因複雜度而異，通常每年介於港幣3,000至10,000元。
結論
無論您是香港居民還是非居民，任命稅務代表對於企業保持合規和避免處罰至關重要。與專業代表合作，可讓您專注拓展國際業務，稅務無憂。
---
深與傑專業服務有限公司（「深與傑」）是一家2019年成立於香港的專業服務公司，持有信託或公司服務提供者（TCSP）牌照（牌照編號：TC008190），專注於公司秘書服務、企業諮詢、合規審查、會計及業務牌照申請等一站式解決方案。憑藉團隊在金融、合規及會計領域逾30年的豐富經驗，深與傑致力以誠信、專業和客戶需求為核心，為企業提供高質量、保密且定制化的服務。我們注重客戶滿意度，通過嚴格的內部質量控制及持續溝通，為香港及海外企業創造最佳商業實踐。
*免責聲明：本文內容僅供一般參考，不構成專業意見或建議。深與傑專業服務有限公司不對信息的準確性、完整性或適用性作任何明示或暗示的保證。如需具體業務諮詢或解決方案，請直接聯繫我們的專業團隊以獲取量身定制的服務。