| IRD normally issue first profits tax return after 18 
            months of company incorporations. Profit tax return filing has to be attached with audit financial 
              statement and tax computation for tax assessment purposes. In normal situation, Tax return has to be filed with IRD with 1 
              month (first return: 3 months) of issuing. Or your auditor may do 
              this for you. Late filing of tax return will lead to a fine or even prosecutions. |