When a Hong Kong profits tax enquiry letter lands, the first ask is rarely a novel legal theory. It is usually source documents for lines the assessor cannot reconcile from the return alone.
The familiar three
- Sales support — sample invoices, contracts, and bank credits for months where turnover jumped.
- Expense authenticity — invoices and payment proof for large professional fees, travel, or “sundry” buckets.
- Related-party charges — agreements, board minutes, and calculation workings for management fees.
If those three folders already exist with an index, your tax representative can draft a calmer reply. If they live as email attachments across four mailboxes, the first week of the enquiry is spent hunting rather than answering.
A practical habit
During each year of assessment, drop PDFs into those three folders as transactions occur — not only at filing time. A light year-end file organisation pass then becomes maintenance, not archaeology.
When we get involved
IRD enquiry support is for the moment the letter is already on the desk. A full tax documentation audit is for the quieter months when you still control the timeline.