Government Departments

Inland Revenue Department

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A Brief Guide to Business Registration (PAM 17) A Brief Guide to Taxes Administered By the IRD A Guide to Keeping Business Records A Guide to Profits Tax for unincorporated business (1) to (3) (PAM 56, 57 & 58) A Simple Guide on The Territorial Source Principle of Taxation Arrangement between the Mainland of China and the HKSAR for Avoidance of Double Taxation - Guide for Enterprises Electronic Filing of Employer’s Return – User Guide Electronic Filing – Profits Tax Return (PAM 73 & 74) Notes on How to complete Employer's Return of Remuneration and Pensions