2023-05-11Hong Kong Profits Tax – Application for Exemption from Tax
1. |
The person must carry on a trade, profession or business in Hong Kong; |
2. |
The profits to be charged must be from such trade, profession or business carried on by the person in Hong Kong; and |
3. |
The profits must be profits arising in or derived from Hong Kong. |
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making an application for an Advance Rulings before you put all your operation in place; or |
• |
lodging Offshore Profits Tax Exemption Claim when you file your tax return if your business has already been in operation. |
- https://www.ird.gov.hk/eng/paf/bus_pft_tsp.htm