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Audit and Tax Advisory Services in Hong Kong

We provide company audits and tax filing to take care of your audit procedures and tax advisory, while helping you meet Hong Kong’s regulatory and compliance requirements.
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Trusted by 2,000+ esteemed businesses around the world

Statutory audit, project audit and more

Conducting an audit can be a daunting task, that’s why the audit team at NOVA provides you with reports that meet auditing standards, evaluate and identify risks and internal control issues.
  • Government Funding Audit
  • Annual Audit
  • Audit for Owner Corporation

Hong Kong tax filing and computation

Let our professional audit & tax team handle your tax filing and computation so that it is accurate, compliant and straightforward.
  • Submission of Profit Tax Return (Form BIR51/52/54)
  • Submission of Employer's Returns (BIR56A/56B/56M)
  • Submission of Individual Tax Return (Form BIR60)
  • Objection to assessment (Form IR831)
  • Holdover of Provisional tax (Form IR1121)

Tax Advisory

We simplify the tax filing process, ensure your tax is compliant with the ever-changing legal standards, and provide valuable strategic advice for business growth.
  • Tax Planning
  • Offshore Claim
  • Tax Residency Certificate

Working with us is easy

Our services are tailored for busy business owners like you, so that you can focus on things that matter the most
1

Get an instant quote

Speak with your dedicated relationship manager and we will provide a quote based on the basic company information you provide.
2

Submit docuements for audit and due diligence

Upon the audit engagement confirmation and due diligence process, we will collect mandatory documents from you to initiate the audit process.
3

Audit procedure and preparation of report

Our professional audit team will process the audit within the required and agreed timescales.
4

Audit procedure and preparation of report

Our team will prepare the audit reports, obtain the director’s signature and submit with tax computation and tax return to Inland Revenue Department.
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Our clients

Our services have supercharged over 2,000 businesses of different sizes and industries, such as shopping malls, tech startups, multinational enterprises, restaurants, and retail chains.

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What our clients say

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NOVA excels in giving us professional advices and helpful to our customised needs.
NOVA擅長於提供專業意見，並樂於照顧我們特訂的需要
NOVA擅长于提供专业意见，并乐于照顾我们特订的需要
Dennis Chan
Managing Director,
Iron Ore Company Limited
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NOVA's staff and management team have endeavoured to place us in the office space that suits our evolving consultancy needs
NOVA 的員工和管理團隊努力為我們提供適合我們不斷變化的諮詢需求的辦公空間
NOVA的员工和管理团队致力提供一个合适的办公室空间，配合我们不断转变的业务需要
Richard Thompson
Director
Insite Solutions Limited
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I would strongly recommend NOVA to anyone who is embarking on a new business in Hong Kong
我強烈推薦NOVA給任何打算在香港開展新業務的經營者
我强烈推荐NOVA给任何打算在香港开展新业务的经营者
Tricia Lim
Managing Director
Lotus Expat Relocation Services
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We could not be more pleased that we selected NOVA to be our initial landing in Hong Kong
我們非常慶幸在當初落戶香港時選用了NOVA
我們非常慶幸在當初落戶香港時選用了NOVA
Caroline Chow
Business Development Manager
Gibson Brands

Frequently asked questions

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According to the Hong Kong Company Ordinance, all companies incorporated in Hong Kong are required to appoint an auditor for each financial year. Further, the audit report is one of the reporting documents the directors of a company must produce for the annual general meeting.

Generally, all companies have to submit the first profits tax return and audit report to IRD within three months after the issue date of the first profits tax return.

If companies set the year-end date as 31st Dec or 31st March, they can apply for a block extension from the second financial year. If companies set the year-end date as 31st Dec and apply for the block extension, they can submit the profits tax return and audit report on 15th Aug. If companies set the year-end date as 31st Mar and apply for the block extension, they can submit the profits tax return and audit report on 15th Nov.

New companies are free to set any date within 18 months after registration under the Hong Kong accounting standards and the Company Ordinance. If companies set the year-end date as 31st Dec or 31st March, they can apply for a block extension from the second financial year and can submit the profits tax return and audit report later.

Audit fees depend on the estimated time involved in completing the audit engagement. Also, the auditor will consider the professional risk and exposure they generate by issuing an opinion.

We normally take three or four months to accomplish the audit once we receive payment and the needed documents (due diligence documents and accounting documents).

According to Company Ordinance, a company is required to perform the audit and present the audit report to its AGM annually, regardless of their profit amounts or inactive status.

根據香港公司條例，所有於香港註冊的公司均須於每個財政年度委任專業審計師，並於周年股東大會上提交審計報告，以確保公司財務狀況的透明度。

一般而言，所有公司收到首份報稅表後，需於發出日期的三個月內向稅務局呈交首份利得稅報稅表。

如果公司以12月31日或3月31日為年結，可以申請整批延期提交報稅表。若以12月31日為年結，則可於8月15日呈交利得稅報稅表及審計報告；若以3月31日為年結，則可於11月15日呈交利得稅報稅表及審計報告。

根據香港財務報告準則及公司條例，新公司在註冊後18個月內可自行選擇財政年度年結日，如果公司以12月31日或3月31日為年結，他們可以在第二個財政年度開始時申請延期提交報稅表，以延遲呈交報稅表及審計報告的期限。

根據預計完成審計工作所需時間，將會決定審計費用。此外，審計師亦會考量發表意見所承擔的專業風險。

當NOVA 收到費用及所需文件(盡職調查及會計文件)後，我們將會在3-4個月內完成審計。

根據公司條例，一間公司無論有多少盈利或是否活躍，均需進行審計，並於周年股東大會上向股東匯報審計報告。

根据香港公司条例，所有于香港注册的公司均须于每个财政年度委任专业审计师，并于周年股东大会上提交审计报告，以确保公司财务状况的透明度。

一般而言，所有公司收到首份报税表后，需于发出日期的三个月内向税务局呈交首份利得税报税表。

如果公司以12月31日或3月31日为年结，可以申请整批延期提交报税表。若以12月31日为年结，则可于8月15日呈交利得税报税表及审计报告；若以3月31日为年结，则可于11月15日呈交利得税报税表及审计报告。

根据香港财务报告准则及公司条例，新公司在注册后18个月内可自行选择财政年度年结日，如果公司以12月31日或3月31日为年结，他们可以在第二个财政年度开始时申请延期提交报税表，以延迟呈交报税表及审计报告的期限。

根据预计完成审计工作所需时间，将会决定审计费用。此外，审计师亦会考量发表意见所承担的专业风险。

当NOVA 收到费用及所需文件(尽职调查及会计文件)后，我们将会在3-4个月内完成审计。

根据公司条例，一间公司无论有多少盈利或是否活跃，均需进行审计，并于周年股东大会上向股东汇报审计报告。

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The Company Ordinance does NOT restrict a company’s year-end date. In other words, the directors are free to determine the year-end date. Normally, most Hong Kong companies choose either 31 March or 31 December as their year-end date.

The three main types of taxes levied under the Inland Revenue Ordinance (IRO) are profits tax, salaries tax, and property tax.

Persons, including corporations, partnerships, trustees, and bodies of persons carrying on any trade, profession, or business in Hong Kong are subject to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from any trade, profession, or business. Therefore, no distinction is made between residents and non-residents. A resident may therefore derive profits from abroad without paying tax; conversely, a non-resident may be taxed on profits made in Hong Kong. Whether a business is carried on in Hong Kong and whether profits are derived from Hong Kong is largely a matter of fact; however, some guidance on the principles applied can be found in cases that have been considered by the Hong Kong Courts and the Privy Council. No tax is levied on profits arising abroad, even if they are remitted to Hong Kong.

If a person sells his flat or any property as part of a profit-making scheme, it will be regarded as a business and he is required to pay tax on any profit he may make.

1) Simple tax system
2) Territorial source concept
3) No tax on dividends
4) No sales tax, consumption tax, or value-added tax
5) No withholding tax on dividends and interests
6) No capital gains tax
7) No estate duty

The statutory tax rate is 16.5% for corporations and 15% for unincorporated businesses. A two-tiered profits tax rates regime applies: 8.25% for corporations (7.5% for unincorporated businesses) on the first HKD 2 million of assessable profits, and 16.5% for corporations (15% for unincorporated businesses) on the remainder of assessable profits.

To avoid abuse of the two-tiered tax regime, each group of connected entities can nominate only one entity to apply the two-tiered tax rates.

In consideration of whether a company is carrying on a business in Hong Kong, the IRD applies “Six Badges of Trade” as follows:
‍
1) Profit-seeking motive at the time of acquisition
2) Subject matter of the commodity disposed
3) Length of ownership
4) Frequency of similar transaction
5) Supplementary work done on the property
6) Circumstances leading to the disposal

Generally, the profits tax return and any required supplementary forms should be filed within one month from the date of issue. The compliance date of submission is specified on page one of the profits tax return. In the case of a newly-incorporated company, the IRD usually allows the taxpayer to spend more time preparing the profits tax return and any required supplementary forms, which should be filed within three months from the date of issue. A block extension scheme may be applied to certain companies when their conditions fit the IRD-stated requirement. For details, please consult our relationship manager.

A Hong Kong company is liable for profits tax if certain conditions are fulfilled, as stated in Inland Revenue Ordinance (Chapter 112).

公司條例並無限制公司的年結日，董事可自由決定年結日，一般而言，大部分香港公司會選擇3月31日或12月31日作為年結日。

稅務局主要徵收三種稅務，包括利得稅、薪俸稅及物業稅。

任何人士，包括法團、合夥業務、受託人或團體，在香港經營行業、專業或業務而從該行業、專業或業務獲得於香港產生或得自香港的應評税利潤（售賣資本資產所得的利潤除外)，均須納税。徵税對象並無居港人士或非居港人士的分別。因此，居港人士得自海外的利潤可毋須在香港納税；反過來說，非居港人士如賺取於香港產生的利潤，則須納税。至於業務是否在香港經營及利潤是否得自香港的問題，主要是根據事實而定，但所採用的原則可參考在香港法庭及英國樞密院判決的税務案件。於海外產生的利潤，即使將款項匯回香港，亦毋須納税。

如任何人士出售樓宇或物業是屬於營利計劃的一部分，則該人士會被視為經營一項「業務」，並須就任何賺取的利潤納税。

1) 簡單稅制
2) 地域來源徵稅原則
3) 無股息稅
4) 無銷售稅、消費稅或增值稅
5) 不就股息或利息徵收預扣所得稅
6) 無資本增值稅
7) 無遺產稅

法團的法定一般稅率為16.5%，法團以外人士則為15%。而按兩級制稅率計算，對於不超過港幣$200萬元的應評税利潤，法團的稅率為8.25%(法團以外人士為7.5%)，對於超過港幣$200萬元的應評税利潤，法團的稅率為16.5%(法團以外人士則為15%)。

為避免兩級制稅率制度被濫用，每一組的關連實體只可以提名一個實體申請兩級制稅率。

稅務局採用「六點營商標記法則」考慮一間公司是否在香港從事業務:

1) 購入物品時是否有追求利潤的動機
2) 出售的物品性質為何
3) 持有物品多久
4) 類似交易的密度
5) 有否為物品加工
6) 售出物品時的情況

一般而言，利得稅報税表及任何所需補充表格應於發出日起一個月內交回稅務局。該提交期限已於利得稅報税表第一頁上註明。對於新登記業務的公司，稅務局通常容許他們在發出日期起三個月內預備報稅表及任何所需補充表格。符合稅務局要求的公司，可申請整批延期提交報稅表計劃.

詳情請聯絡我們的客戶關係經理。

根據《稅務條例》(Cap. 112)，若符合特定條件，香港公司將須繳付利得稅。

公司条例并无限制公司的年结日，董事可自由决定年结日，一般而言，大部分香港公司会选择3月31日或12月31日作为年结日。

税务局主要征收三种税务，包括利得税、薪俸税及物业税。

任何人士，包括法团、合伙业务、受托人或团体，在香港经营行业、专业或业务而从该行业、专业或业务获得于香港产生或得自香港的应评税利润（售卖资本资产所得的利润除外)，均须纳税。征税对象并无居港人士或非居港人士的分别。因此，居港人士得自海外的利润可毋须在香港纳税；反过来说，非居港人士如赚取于香港产生的利润，则须纳税。至于业务是否在香港经营及利润是否得自香港的问题，主要是根据事实而定，但所采用的原则可参考在香港法庭及英国枢密院判决的税务案件。于海外产生的利润，即使将款项汇回香港，亦毋须纳税。

如任何人士出售楼宇或物业是属于营利计划的一部分，则该人士会被视为经营一项「业务」，并须就任何赚取的利润纳税。

1) 简单税制
2) 地域来源征税原则
3) 无股息税
4) 无销售税、消费税或增值税
5) 不就股息或利息征收预扣所得税
6) 无资本增值税
7) 无遗产税

法团的法定一般税率为16.5%，法团以外人士则为15%。而按两级制税率计算，对于不超过港币$200万元的应评税利润，法团的税率为8.25%(法团以外人士为7.5%)，对于超过港币$200万元的应评税利润，法团的税率为16.5%(法团以外人士则为15%)。

为避免两级制税率制度被滥用，每一组的关连实体只可以提名一个实体申请两级制税率。

税务局采用「六点营商标记法则」考虑一间公司是否在香港从事业务:

1) 购入物品时是否有追求利润的动机
2) 出售的物品性质为何
3) 持有物品多久
4) 类似交易的密度
5) 有否为物品加工
6) 售出物品时的情况

一般而言，利得税报税表及任何所需补充表格应于发出日起一个月内交回税务局。该提交期限已于利得税报税表第一页上注明。对于新登记业务的公司，税务局通常容许他们在发出日期起三个月内预备报税表及任何所需补充表格。符合税务局要求的公司，可申请整批延期提交报税表计划.

详情请联络我们的客户关系经理。

根據《稅務條例》(Cap. 112)，若符合特定條件，香港公司將須繳付利得稅。

Couldn’t find the answer you need? Schedule a call with us.

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