鍾錦光會計師事務所
K K CHUNG & CO.
Certified Public Accountants

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Taxation Services

Our Taxation Services Department provides the following services relating all tax matters in accordance with the Inland Revenue Ordinance and the Taxpayer's Charter.

  • acting as clients' tax representative;

  • preparation and review of tax returns;

  • tax planning;

  • advice on tax matters for companies and individuals to legally minimize their tax liabilities;

  • Estate Duty and Stamp Duty planning;

  • assistance in handling IRD enquiries;

  • tax field audits;

  • tax investigations and appeals;

  • preparation of Employer's Returns and Salaries Tax Returns;

  • preparation of Property Tax Returns; and

  • applications for Personal Assessment.

The Taxpayer's Charter

The Taxpayer's Charter is for everyone who has dealings with the Inland Revenue Department on tax matters.  It applies to individuals, companies, partnerships and other organizations.

The Charter outlines are:

The Charter sets out the way in which the Inland Revenue Department conducts its dealings with you.  It will help you to become aware of your rights, obligations and the standards you can expect.  This will enable you to meet your tax obligations with greater certainty.  It will also help the Inland Revenue Department to serve you more efficiently.

Your Rights as a Taxpayer

1. Tax Liability

You only have to pay the amount of tax due under the law.

2. Courteous Treatment

You are entitled courteous treatment in your dealing with IRD.

3. Professional Service

You are entitled to receive our service in a timely manner in accordance with our pledged standards.  You can expect assistance from us to help you understand and meet your tax obligations.  You can expect us to act in an impartial, professional and fair manner.

4. Privacy and Confidentiality

You are entitled to expect that the information you provide us will be used only for purposes the law allows; that it will not be disclosed to anyone, except as authorized by law.

5. Access to Information

You are entitled access to your own tax information held by us as permitted by the law.

6. Bilingual Service

You are entitled to our service in Chinese or English, at your choice.

7. Complaints and Appeals

If you are not satisfied with our service, you have the right to give comments and complain to us or to the Ombudsman.  If you disagree with the amount of your tax assessment, you have the right of objection and appeal.

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Your Obligations as a Taxpayer

1. Honesty

You should be honest in your dealings with us.

2. Lodgment of Returns, Documents and Information

You should file correct returns and documents and provide complete and accurate information within time limits specified.

3. Tax Payment

You should pay your tax due on time.

4. Record Keeping

You should keep sufficient records to enable your tax liability to be ascertained accurately.

5. Keeping IRD Posted

You should keep us informed upon change of business or correspondence address.

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Room 308, Honwell Commercial Centre, 119 Connaught Road Central, Hong Kong
Tel: 2815 1555    Fax: 2815 1383    E-mail: kkchungcpa@kkchung.com