稅務局在每年都會向個別人士、獨資公司、合夥公司、物業持有人及有限公司發出報稅表，有關人士／公司必須於發單日期後1 – 3個月不等內把報稅表填妥並連同有關之資料及文件交回稅務局；利得稅報稅表一般會在公司開始業務起計18個月後發出，如有關人士在開始經營業務後18個月後仍未接獲稅務局發出之利得稅報稅表，應主動向稅務局查詢有關稅務申報事宜。
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