1. Non-local residents must pay taxes directly or in the name of an agent if they earn profits originating in Hong Kong by operating trades, professions or businesses in Hong Kong. The tax will be recovered from the assets of the non-resident or collected from the agent, who must withhold enough money from the assets of the non-resident to pay the tax.
2. If Hong Kong people (including companies) sell goods on behalf of non-Hong Kong residents, they must submit quarterly tax returns to the Inland Revenue Department, setting out the total sales amount, and at the same time pay an amount equivalent to 65,438+0% of the sales revenue to the Inland Revenue Department, or pay a lower amount after reaching an agreement with the Inland Revenue Department.
3. If a non-Hong Kong resident has business dealings with a close Hong Kong resident, and the Hong Kong resident has not made any profit after the arrangement, or the profit is lower than the normal level, the relevant business can be regarded as that the non-Hong Kong resident operates on his behalf through a Hong Kong resident.