信諾會計商業服務 Sino Accounting & Corporate Service

Business records

1.	According to Inland Revenue Rules, any person who carried out a trade, profession or business in Hong Kong, has to keep proper books and records in either Chinese or English, for the assessment of tax purposes.
2.	Records must be retained for at least 7 years.
3.	No proper records without reasonable excuse are subject to max. penalty of HK $100,000 ;
4.	Business records includes：─
	(a) Ledgers recording all income, expense, and transactions; (b) Vouchers, bank statements, invoice and receipts； (c) Records contains the Company's assets and liabilities； (d) Records contains all income and expense transactions； (e) Business contracts and stock list and records：

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	company registration / company formation / company set up / set up company