Close
Notice

AbacusHKCPA - Company Formation and Company Registration by Hong Kong Accountants (HKCPA)

Abacus CPA
Charity Linking
Tel :
(
852
)
8113 0025
Fax :
(
852
)
8102 2593
Certified Public Accountants
  
  
  
  
  
English
Chinese
 
Search
 

FAQ's

 » 

Hong Kong Company - Private Limited Company

 » 

Director

Employee / Director - important to know

  • Generally, salaries tax also follow territorial concept - to see whether salary income is subject to HK tax;
  • Director
    • Territorial concept does not apply to director's income (fee, salary or whatever);
    • As directorship is regarded as an office. In this context, the term "director", in relation to a Hong Kong company, means a person having duties and responsibilities under the Companies Ordinance, or of similar nature under a corresponding foreign legislation for a director of an overseas company. In general, if you are director of a company resident in Hong Kong, your full income derived from such office in Hong Kong is chargeable to Salaries Tax irrespective of the number of days you stayed in Hong Kong and neither exemption nor relief is available.
  • Tax Information - Salaries Tax ;
Page Top

AbacusHKCPA - Certified Public Accountants base in Hong Kong (HK) - ACCA, HKICPA, providing services of

company formation, financial management, business advisory, tax planning, auditing and accounting.