When will I receive my first Hong Kong profits tax return?

Usually about 18 months after the business starts, when the Inland Revenue Department issues it. File it by the date printed on the return, with audited accounts attached (confirm the deadline with your specialist). If your company has not received a return, it still has to tell the IRD when it has profits to report.

Accounting and tax filing

Source: A guide to Profits Tax for unincorporated businesses (1), Inland Revenue Department, Hong Kong