Taxation Q&A

1. Frequently Asked Questions And Answers For First Time Tax Filers! An Easy Guide For First-Time Filers Of Salaries Tax
2. Hong Kong Offshore Company Profits Tax Guide: What Are The Special Tax Rules I Need To Comply With?
3. Avoid High Fines! Private Companies Need To Understand The Requirements And Fees For Filing Annual Returns
4. How Can A Public Company Or Company Limited By Guarantee Avoid High Registration Fees And Fines? Filing An Annual Return Is The Key!
5. What Are The Common Tax Disputes In Hong Kong? How Does The Inland Revenue Department Determine Whether An Expense Is “Tax Deductible”?
6. Is Car Crash Compensation Tax Deductible? Exploring What Business Expenses Are Recognised By The Inland Revenue?
7. Budget 2023: $6,000 Reduction In Profits Tax, Salaries Tax, Increase In Child Allowance To $130,000?
8. Budget 2023 Tax, Livelihood Relief Measures Summary: Ad Valorem Stamp Duty To Remain Unchanged?
9. What Should I Note Before Deregistering A Hong Kong Company? Can I Reinstate My Deregistered Company?
10. How Do I Deregister A Hong Kong Company? What Documents Do I Need To Submit To Apply For Deregistration?
11. Get 5 Employer Tax Returns Right! Staff Tax Return Template At A Glance
12. What Should I Know About Completing The Employer’s Tax Return (IR56 Form)? What Should I Do If I Make A Mistake?
13. How Is The Provision Of Accommodation By An Employer To An Employee Taxed? Depends On Three Scenarios!
14. Why Do I Need To Leave Hong Kong For Tax Clearance? Pre-Immigration Tax Clearance For Dummies
15. What Are The New Search Arrangements For The Companies Register? What Do I Need To Pay Attention To In The Third Stage?
16. Is There A “Betting Duty” In Hong Kong? What Is The Rate Of Tax Under The Betting Duty Ordinance?
17. What Is A CR Spreadsheet Application? What Should I Look For When Delivering A Spreadsheet?
18. What Is The Register Of Significant Controllers? What Are The Responsibilities At Company Level?
19. What Are The Requirements For Registering As A Trust Company? Can All Companies Be Registered?
20. Penalties For Breach Of Tax Legislation
21. Outcome After A Taxpayer Raises An Objection To An Assessment
22. IRD Petition For Liquidation Of Limited Company And Personal Bankruptcy
23. Using Loss-Making Companies To Avoid Tax
24. How To Claim Deduction For Residential Care Expenses For The Elderly
25. Taxation Principles For Electronic Business
26. “What Are The Features Of E-Registration And Business Registration? How Does It Differ From Paper Applications?
27. Make The Most Of The Easy Registration Tool: Annual Return ‘E Tip’ Service?
28. Taxes Paid During The Objection Period And Final Settlement
29. Corporate Expenses Deduction – Point Of View Nature Of Operation/Capital Nature?
30. Can Finance Companies Charge “Fees”? Are Agency Fees Legal?
31. How To Distinguish Between Finance Companies, Banks And Financial Intermediaries In The Lending Business? What Is The Difference In Obtaining A Licence?
32. What Are The Requirements For Obtaining A Money Lender’s Licence? No Criminal Record For Money Lenders?
33. How To Apply For A Money Lender Licence? Briefing On The Documents Required And The Process!
34. What Expenses Are Tax Deductible For Rental Properties? Parking Spaces And Roof Rentals Also Need To Declare Property Tax?
35. Property Tax Notes: What Does Rental Income Include? Should The Lease Premium Be Included?
36. How Do I Start The Workers’ Compensation Claim Process? Work Injury Compensation Depends On The Degree Of Injury, “Complete”, “Partial”, “Temporary”?
37. How To Determine Whether An Injury/Accident Is A “Work Injury”? What If There Is A Dispute About A Work Injury?
38. Who Is Not Eligible For The “Minimum Wage Ordinance”? Is It The Same As The Employment Ordinance When Calculating Employee Entitlements?
39. When Is An Employment Contract Legally Terminated Immediately? When Can An Employee Not Be Fired?
40. What Is An Accounting Error? Why Would Any Business Need To Find Faulty Accounts?
41. How To Find The Wrong Account? Do You Have Any Tips And Tricks To Find The Wrong Account?
42. Example based on 12-month average salary? What should I pay attention to when calculating?
43. What is the definition of wages under the Employment Ordinance? Does work allowance count as wages?
44. Employers can legally deduct wages in 9 situations? How is employee absence calculated?
45. Work arrangements under “extreme weather”? Typhoon warning, yellow, red, black rainstorm warning to go to work?
46. What is a work accident? Does the employer also compensate for work-related injuries while traveling to and from the workplace?
47. Employee rights for Typhoon Signal No. 8? Can an employer arrange to work from home? Will my salary be deducted for being late due to weather conditions?
48. How is property tax calculated? Use an example to teach you, how much property tax should you pay?
49. How to calculate property tax with “non-recoverable rent”? How to claim a deduction?
50. How to pay tax when employed abroad? 3 Big Questions Revealing the Taxes/Entitlements of Remote Work
51. What are the consequences of paying taxes late? 4 measures for the tax bureau to recover tax arrears!
52. What are the conditions for opening a Hong Kong company? Pay attention to these 6 points before starting a company!
53. How will bankruptcy debts be arranged? Can a company or bank account be opened after the bankruptcy order is discharged?
54. What impact does the audit opinion actually have on the business? Will it cause more tax problems?
55. What does the audit report contain? What are the procedures for Hong Kong companies to conduct audits?
56. Do self-employed persons need to join an MPF ​​scheme? How does the Ordinance define “self-employed person”?
57. How to calculate MPF contributions for self-employed persons? How do self-employed persons of limited company, unlimited company, sole proprietorship contribute?
58. Permanent departure? How to withdraw MPF and complete tax clearance procedures?
59. What is the MPF Employee Choice Arrangement? How to transfer MPF?
60. What is the procedure for deregistration of a limited company? What are the conditions for applying for deregistration?
61. How to apply to become a dormant company to maintain company status at the lowest cost?
62. What employment guarantees are there under the epidemic prevention measures? Is there a sickness allowance due to absence from work due to quarantine orders, enclosure testing?
63. What is the Articles of Association? Introducing the Model Articles of Association
64. What is the definition of a private company and a public company? What’s the difference between them?
65. Why would a bank account be frozen? The reasons for closing the account may be these 5!
66. Introducing 4 practical accounting software, suitable for all types of companies in Hong Kong
67. Does your business need accounting services? 4 reasons to need accounting
68. Do you need company secretarial services from a secretarial company?
69. How to change company information? “e-Registry” one-stop company information change notification
70. Does your business need accounting or bookkeeping? What’s the difference between them?
71. 4 precautions for renting a virtual office, avoiding service misunderstanding
72. What are the procedures for changing the name of a limited company? Three steps to change the new company name
73. Should Self-Employed Persons File Salaries Tax or Profits Tax? What are the benefits of applying for a business registration certificate?
74. Employee’s compensation from employer after leaving the company
75. Employers or employees claim deductions from retirement plan contributions
76. Claiming deductions for expenses required to go to work
77. There is a difference between wage earners and freelance workers
78. MPF Scheme Contribution Calculation? Calculation methods for different ages and different employment periods
79. What is the “713” regulation? How is the 12-month average salary calculated?
80. The Employment of Children Ordinance on the employment of “children” under the age of 15?
81. The Employment of Youth (Industry) Ordinance on the employment of “young people” under the age of 18?
82. Are part-time jobs, interns, and summer jobs covered by the Employment Ordinance? Are paid holidays available?
83. Regarding the regulation of employment contracts, what should employees pay attention to before signing an employment contract?
84. What if the tax filing deadline has passed? How do I apply for a delayed tax return?
85. What is a Certified True Copy? What does it do?
86. Tax avoidance – Hidden employment and overpayment of directors
87. Calculation of one-off salary received by employees/capital expense allowance
88. What is a “Director’s Certificate of Authority”? What does it do?
89. Which businesses require licenses and permits to operate?
90. Disadvantages of buying a property in the name of a company
91. How the Inland Revenue Department begins an investigation case – How to investigate a tax avoidance case
92. Investigation Team – Bank Deposit Analysis Method
93. The business registration levy has been reduced to HK$150. What is the total fee for applying and renewing a business registration certificate this year?
94. Section 88 of the Inland Revenue Ordinance, tax-exempt status for charities? Is running a “business” exempt from profits tax?
95. Claiming Allowance – Please report truthfully (deceased dependent parents/grandparents/grandparents and disabled dependents)
96. Salaries tax income also includes gains on shares
97. Share Option Gains – Non-Hong Kong Employment Situation and Employer’s Liability
98. How does the Inland Revenue Department start tax inspection? How to check tax avoidance cases?
99. How does the Inland Revenue Department perform tax investigation?
100. Review/Investigation Evaluation Method – Indirect Asset Addition Analysis Method and Search Materials
101. Check bank account and how to deal with asset increase analysis method
102. Stamp duty on property sales
103. How often should an annual general meeting be held? How long is the notice period?
104. When should I file the annual return? What is the registration fee?
105. If you would like to open a bank account after setting up a company, here is a list of preparation documents and precautions
106. Inland Revenue Department launches “Tax Reserve Certificate Scheme” to pay tax and earn interest! The interest period is 3 years, and the annual interest rate is higher than that of bank demand deposits
107. Representative of a limited company? Do you understand directors, shareholders, Significant controllers, and designated representatives in one article?
108. What you need to know about company names
109. Do Hong Kong offshore companies have to file tax returns? How to apply for offshore profits tax exemption?
110. What information can be searched in a company search? Online company search teaching
111. What does “CORP” on the business registration certificate mean? It turns out that the consequences could be serious
112. When is the company tax filing deadline? When do limited companies and unlimited companies need to file tax returns?
113. What is “non-Hong Kong employment”? Can foreign workers and training participants apply for salaries tax exemption?
114. Two Examples of Couples Filing Combined: Which one is more beneficial?
115. How to object to the tax assessment result, or even lodge an appeal?
116. How much tax do you pay for renting a property? Teach you how to calculate property tax
117. How to apply for installment payments? What information and documents are required for application?
118. How to fill in the “BIR60 Personal Tax Return” for a sole proprietorship? How to declare income in Part 5?
119. What is provisional tax? Why pay provisional tax? How is provisional tax calculated?
120. How do I hold off on the provisional tax payment? What are the application requirements to have a good chance of success?
121. What income is/is not taxable? Understand the scope of salaries tax
122. How can I take advantage of the qualifying deferred annuity tax deduction? How do I know if an annuity policy is eligible?
123. Thinking of buying a “Tax Reserve Certificate” before filing a tax return? How good is the interest-payable tax?
124. Should married persons choose “joint assessment” or “separate assessment”? Which one is more tax-efficient?
125. What is the profit tax rate? Introduction to the Hong Kong Profits Tax System
126. How do calculate profits tax for loss-making companies and “dormant” companies?
127. Recognize the tax deduction strategy for charitable donations, can the spouse use the maximum donation limit?
128. What is “Personal Assessment”? Is this tax assessment really more tax-efficient and better for you?
129. Tax deductions are available for renting and living in a building. What should I pay attention to in the “residential rent deduction”?
130. Salaries tax reduction of $10,000, how does employment get the most tax benefit?
131. Tax arrangements under the epidemic: Can subsidies income received for “Anti-epidemic Fund” be exempted from filing tax returns?
132. Homeowner’s Tax Deduction: Home Loan Interest Tax Deduction
133. Online Tax Filing Instructions, Steps to Apply for an ETAX Personal Account
134. What are the “Three Treasures of Tax Deduction”? Tax returns: Voluntary Health Insurance, TVC MPF, Deferred Annuity
135. 2022 tax return: MPF contributions are automatically tax-deductible? Tax Return FAQ
136. 2022 tax filing tips: When should you file your taxes? Under what circumstances do I have to pay tax?
137. 2022 tax return information: How much allowance is there for the 2021/22 year of assessment?
138. 6 special taxes “Tariffs incurred for income”: Can tax deductions be made for clothing fees, remuneration fees, and assistant fees?
139. Why does renting houses have to go through stamp duty? Stamp duty procedures and precautions
140. Does the lease have to be stamped? How to calculate the stamp duty/stamp fee for a tenancy agreement?
141. Company secretary work and related documents
142. How many stamp duties are there? Introducing 5 Stamp Taxes on Hong Kong Properties
143. What are the conditions for taking paternity leave for men? Can the 5-day paternity leave be taken separately?
144. How is paternity leave pay for men calculated? What should employers pay attention to when arranging paternity leave?
145. How does the Employment Ordinance define maternity leave? What are the original qualifications for employees to obtain paid maternity leave?
146. How is maternity leave pay calculated? Can a pregnant employee be fired under any circumstances?
147. What is the definition of rest day in the Employment Ordinance? Can an employer force an employee to work on rest days?
148. Statutory holidays are not the same as public holidays? Can statutory holidays be paid in lieu of leave?
149. What is a business model? 9 business elements to consider before starting a business
150. 3 Accounting Mistakes Entrepreneurs Must Avoid Early!
151. Need help with starting a business? Four government website resources to support entrepreneurs
152. How much does it cost to start a business? Expenses to consider before becoming a boss
153. Dismantling the question of paid annual leave: How many days of paid annual leave does an employee have in a year? How should employers arrange for employees to take paid annual leave?
154. Is it feasible to substitute salary for annual leave? Can part-time workers also enjoy paid annual leave?
155. Three questions about payment in lieu of notice: Can annual leave be used to offset the notice period?
156. How does payment in lieu of notice calculated on salary? How long is the notice period?
157. How is the year-end payment calculated? When is the year-end payment due?
158. Do employers have to pay end-of-year pay to employees? How is the partial year-end payment calculated?
159. It’s just “personal education expenses” and “approved charitable donations”. It’s no problem to make a false report to reduce taxes. If the Inland Revenue Department catches it, it’s okay to report the wrong one? You are so wrong about it.
160. When an employer terminates an employment contract, what payment is required?
161. What is unreasonable dismissal? 5 Definitions of “Dismissal” You Need to Know
162. How to file for personal bankruptcy proceedings? 5 Steps to File for Bankruptcy
163. What is the application process for a business registration certificate? What documents do I need to prepare when applying?
164. Do online stores need to register with a business registration certificate? How to display the business registration certificate correctly?
165. What is the cost of a one-year/three-year business registration certificate? How to deal with the renewal of business registration certificate
166. What does personal bankruptcy represent? How will bankruptcy be governed and how will it affect life?
167. What does a company winding-up represent? What is the difference between liquidation and bankruptcy?
168. Can the renovation expenses apply commercial building allowance or building refurbishment? The endless dispute!
169. Under what circumstances do I have to pay severance payment and long service payment? Definition of “layoff” and “lockdown” in the Employment Ordinance
170. How are severance and long service payments calculated? when will you pay?
171. Mandatory Provident Fund (MPF) Contribution Different Contribution Methods and Points to Note
172. How do self-employed persons calculate their Mandatory Provident Fund (MPF) contributions and relevant income?
173. When do I need to register an employee with a Mandatory Provident Fund (MPF)? Enrolment Procedures for Mandatory Provident Fund (MPF) Schemes
174. When to make contributions to employees’ Mandatory Provident Fund (MPF)? What is “Contribution Free Period”
175. I purchased a computer in the year of assessment 2020/21 for HKD10,000. Can I have this expense to be split into two parts and claim a tax deduction in two years of assessment? Therefore HKD5,000 in the year of assessment 2020/21 and other HKD5,000 in the year of assessment 2021/22.
176. Employers’ handling of Mandatory Provident Fund (MPF) arrangements after employees leaves the company
177. How should pay sick leave be accounted for? Frequently Asked Questions in Labor Law
178. How to withdraw from Mandatory Provident Fund (MPF)? 6 Ways Beyond Retirement at 65 years old
179. What is a Mandatory Provident Fund Scheme (MPF)? What Mandatory Contributions and Voluntary Contributions Are Calculated
180. Is it OK to file a false tax return? The consequences are unexpected, jail time? Fines?
181. New search arrangements under the Companies Ordinance?
182. How to apply for installment payments? What else should I pay attention to?
183. Hong Kong tax return “zero return”? Do “dormant companies” must file taxes?
184. 4 Methods of Accounting Reconciliation, Why Do You Need Regular Reconciliation?
185. Inland Revenue Department Investigation – Types and Powers
186. 3 Questions About Auditing: When Is Auditing Needed? Why do you need an audit? What needs to be prepared?
187. What is an audit opinion? Detailed explanation of 4 kinds of audit report opinions in Hong Kong
188. How to apply for a waiver of the business registration fee and levy?
189. 3 Ways to “Convert” an Unlimited Company to a Limited Company, and the Precautions
190. What are accounting documents? What accounting information should the company keep?
191. “Notes on Keeping Business Records”, how should a company keep business records?
192. The sequence of the tax deduction for voluntary contributions and annuity premiums
193. What are the consequences of violating the Inland Revenue Ordinance? What is the penalty for assessing additional tax?
194. Are Internal Audit and External Audit Functions Complementary? How are they different?
195. What is the difference between an accounting firm and a CPA firm?
196. Why is the Certificate of Incorporation so important? How is it different from a business registration certificate?
197. Instructions and Limits for Claiming Administrative Service Fees
198. There are 3 advantages of setting up a company in Hong Kong: low tax rate, fewer taxes, and simple registration requirements!
199. Set up a limited company and receive a green box? What is the green box? What’s the use?
200. Will Hong Kong taxpayers face double taxation problems?
201. Business registration fee waiver until 2022, only $250 for a one-year pass?
202. Circumstances where rental income can be reduced
203. How to exempt from HKFRS reporting? Which companies are eligible for the exemption?
204. What are Hong Kong Accounting Standards? What does the specific scope include?
205. [Tax Filing 2022] Found omissions, misreported tax returns? How do I submit an amendment to the tax office?
206. Three major digital funding from the government: Technology Voucher Programme (TVP), The SME Export Marketing Fund (EMF), and Dedicated Fund on Branding, Upgrading, and Domestic Sales (BUD Fund)
207. Tax avoidance – pay a large administrative service fee
208. What is the difference between bookkeepers, accountants, financial controllers (Controllers) and chief financial officers (CFO)?
209. What are the “deductible items” for profits tax? What other “exempt income”?
210. 6 common tax deduction items to help you use up your tax allowance!
211. Do I need to file a tax return when I receive funding from the Anti-epidemic Fund? How do employers and employees file tax returns for related subsidies?
212. Voluntary Health Insurance Scheme Tax Deduction
213. 7 frequently asked questions about applying for the Technology Voucher (TVP) program, answered one by one!
214. 100% Personal Loan Guarantee Scheme application instructions! Eligibility requirement? how to apply?
215. What are the requirements for applying for the “100% Personal Loan Guarantee Scheme ” under the SME Financing Guarantee Scheme?
216. Is it feasible to use an offshore company to avoid tax?
217. Salaries tax – claim deduction for commission earned
218. What do I need to prepare before setting up a company in Hong Kong? 4 Dos and Don’ts for Forming a Company!
219. 6 Common “Tax” Questions Answered for Office worker！
220. [BUD funding] A must-read for expanding in Hong Kong and overseas! What should I pay attention to when applying for the BUD special fund?
221. [Technology Voucher Program instructions] How to apply for the Technology Voucher Program (TVP)?
222. Easy Tax Filing Guide 2021! How should companies and individuals calculate salaries tax and profits tax?
223. Profits Tax – Payment of Commissions, Rebates, and Discounts to be assessed by an agent
224. What is the difference between accounting / audit? What does an auditor do?
225. Types and powers of IRD investigation cases
226. Should I choose a “limited company” or an “unlimited company” to establish a company? What is the difference between each?
227. What should I do if I disagree with the tax assessment?
228. Not paying taxes on time/applying for instalment payments
229. Tax Reserve Certificate
230. Application for deferred payment of provisional property tax
231. Limited company-hiring employees and pay them a salary
232. Profits tax-what you need to know about commissions, rebates and discounts
233. Profits tax-disclosure of commissions, rebates and discount expenses
234. Profits tax-commission, rebate and discount expenses
235. Deduction of interest on operating business loans
236. The Inland Revenue Department has finally resumed basic public services, and you can go directly to the Inland Revenue Department to get tax forms.
237. Commercial Building Tax Exemption
238. Non-residential renovation or alteration expenses
239. Is the premium paid by the employer for the Keyman insurance plan tax deductible? (1)
240. Conditions for deduction of home loan interest
241. Tips for claiming a couple’s home loan interest deduction
242. Deduction of expenses for tools, appliances or objects used in operating business
243. Home loan interest deduction- further charge or re-financing
244. Industrial building allowance
245. Several situations for deducting home loan interest
246. Reasons for applying for holdover of provisional profits tax
247. Application for deferment of profits tax payment
248. Do taxpayers only need to keep accounting records for 7 years?
249. Anti-avoidance regulations-crack down on transactions whose main purpose is to obtain tax benefits
250. Anti-Tax Avoidance Regulations-What are tax benefits?
251. Limited company-payment of directors’ remuneration and housing benefits
252. Anti-Tax Avoidance Regulations-False or Fictitious Transactions
253. Lease Expired Stamp Duty
254. Notes on Keeping Business Records
255. Is rent lump-sum premium income taxable?
256. Under what circumstances will the Inland Revenue Department agree to the deregistration of a limited company?
257. How to apply for deregistration of a company?
258. Corporations hold rental properties- Does it relate to profit tax or property tax?
259. Profits Tax-Bad and doubtful debts and related Deductions
260. Taxation related to partnership business
261. Limited company-increased tax deduction by salary
262. Is the employee insurance agent subject to salaries tax for receiving the advance payment?
263. The benefits that can be converted into money are subject to salaries tax?
264. Instructions for insurance agents to operate business
265. How would you be selected as an investigation case for the Inland Revenue Department?
266. Self-employed insurance agent collects advance payment to pay profits tax?
267. Insurance Agent-Salaries Tax or Profits Tax?
268. Profits Tax-Expense Sharing
269. Proposing to amend the assessment on the grounds of error or omission
270. The objection period has expired, but can the tax assessment be corrected?
271. Salaries tax-payment in lieu of notice
272. Hong Kong residents withhold tax on behalf of non-residents
273. Under what circumstances do you need to act responsibly on behalf of non-residents in Hong Kong
274. Patent or copyright fees paid to associates
275. The following are treated as operating income: film, patent, or copyright category
276. Conditions for applying for dependent parent/grandparent allowance
277. Under what circumstances can I apply for single parent allowance?
278. Rules for applying for child allowance
279. The 80 Billion Employment Guarantee Plan – 8 major Q&As
280. The second round of epidemic prevention and anti-epidemic fund measures
281. Conditions for applying for a married person’s allowance
282. Schedule for filing tax returns for 2020-21
283. How does the executor declare the income before the taxpayer is deceased?
284. The executor’s duty to file tax returns for the deceased taxpayer
285. Limits for claiming charitable deductions
286. How can I claim charitable donations?
287. Does the Inland Revenue Department allow apportioned (overseas) profits to be taxed?
288. Manufacturing taxation – the differences between processing with supplied materials and processing with imported materials
289. How does the Inland Revenue Department infer that trade profits are derived from overseas?
290. Service Industry: The concept profit generated from Hong Kong
291. The landlords should report truthfully on the tax return!
292. Which expenses are tax-deductible from the landlord’s rental income?
293. Is the property tax only paid from the rent of the leased property?
294. Who will the Inland Revenue Department collect property tax from?
295. Employers are responsible for notifying employees of the Inland Revenue Department to leave Hong Kong
296. Reduce housing rental value and arrange housing benefits
297. Housing benefits: Employers pay rent for employees
298. What kind of income is subject to salaries tax?
299. Income from overseas employment that foreign tax has been paid and is eligible to apply for exemption from Hong Kong salaries tax
300. Are there any exceptions to salaries tax on the income of hired employees in Hong Kong?
301. Salaries tax exemption on income from non-Hong Kong employment positions
302. The employee starts working in Hong Kong and his/her employer’s tax liability
303. Profit tax – are all expenses tax deductible? (3)
304. Profit tax – are all expenses tax deductible? (2)
305. Profit tax – are all expenses tax deductible? (1)
306. Can offshore companies avoid paying Hong Kong taxation?
307. Is tax avoidance illegal?
308. Instructions for business registration, under what circumstances can the fee be waived?
309. Differences between deductions under salaries tax and profits tax
310. Profits from businesses all over the world are subject to Hong Kong profits tax
311. What is operating a business?
312. Is there a time limit for selecting or withdrawing personal assessment?
313. You may not be able to elect for personal assessment even if you have a Hong Kong ID card?
314. Figure out whether it is self-employed or an employee?
315. There is no tax deduction for reported rental income/sole proprietorship or partnership profits?
316. What kind of services/document I can obtain?
317. Q: Are there any required information in order to setup HK Company?
318. Q: Are there any requirement to setup HK company?