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The following companies are exempt from submitting audited accounts together with their profits tax return:

  • Dormant companies as per the Companies Ordinance definition (defined as having "no relevant accounting transactions" during a financial year)
  • Hong Kong branch of a foreign company, provided that the following information is supplied together with the return
  • the place of incorporation of the foreign company
  • whether the laws of that country require a statutory audit of the world-wide accounts of the company (foreign company which registration business in Hong Kong)
  • whether that audit has been conducted and
  • a brief summary of the financial and accounting records maintained by the Hong Kong branch.

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