According to the Hong Kong Tax law, the profits of a Hong Kong company are derived from outside Hong Kong and belong to offshore income, so a Hong Kong company does not need to pay profits tax in Hong Kong. There are many factors to determine whether the profits belong to offshore income, one of which is that the director has not entered Hong Kong for work reasons during his tenure. When applying for profits tax exemption, the director's entry and exit records of the Hong Kong company shall be submitted. The records need to be obtained from the Hong Kong Immigration Department.

When applying for entry and exit records, you need to fill in the application form for entry and exit record certificate, submit a copy of the Hong Kong and Macao Pass and pay160Hk $application fee.

When completing the application form, specify the period of time in which the application record is recorded, for example:2019years4month1sunrise2021years9month30Day.

Upon receipt of the application materials, the Hong Kong Immigration Department will generally7-10Within a working day, a Hong Kong company does not need to pay Hong Kong profits tax if the directors have no record of leaving or entering Hong Kong during their tenure and other conditions are met. Otherwise, the Hong Kong company shall pay the profits tax of Hong Kong. If the entry into Hong Kong is not for work reasons, it shall make reasonable explanation and explanation.

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