Profits Tax-Industrial Classification Code
Profits tax return is usually 00/12345678 as the file format. Among them, “12345678” is the company’s business registration number; While “00” is the industry classification code:
Limited company code
01: Aircraft and operation
02: Finance
03: Construction works
04: Distribution and retail
05: Import and export
06: Investment/Speculation
07: Hotels, restaurants and playgrounds
08: Insurance
09: Textiles and garments
10: Food
11: Metal Industry
12: Manufacturing
13: Printing
14: Utilities
15: China-Hong Kong Trade
16: Bankruptcy debtors
17: Shipping
18: Wharf and warehouse
19: Taxi and minibus
20: Professional Services
21: Overseas companies engaged in import and export
22; Closed cases reviewed every three years
23: temporary cases
24: Clubhouse, school and hospital
25: Other overseas companies
26: Non-taxable cases reviewed every three years
Unlimited company code
31: Industrial Chemistry
32: Engineering and Metal
33: Printing and Publishing
34: Miscellaneous Manufacturing
35: Transport and travel agencies
37: Agriculture
38: Textiles and Clothing
39: Food
40: Real Estate
41: Insurance
42: Finance
43: Stock Broker
44: Commodity Brokerage
45: Gold and Silver Brokerage
46: Leasing and financing
47: General wholesale
48: Import and Export
49: Representatives of overseas manufacturers in Hong Kong
50: Fabric Wholesale
51: Agriculture and Fisheries Wholesale
53: Building Sales
56: Cakes and Candies
57: Retail of Fishery and Agricultural Products
58: Potion
59: Goldsmiths and Jewellery
60: Miscellaneous distributors
61 Machinery and equipment distributors
62: Antique
63: Fashion and Apparel
64: General Store
65: Bamboo and Rattan Products
66: Architecture
67: Hotels, restaurants and entertainment venues
68: Laundry, hygiene and funeral
69: Car
70: Wharf and warehouse
72: Clubhouse
74: Minibus
75: Taxi
76: China-Hong Kong Trade
79: Patent/copyright non-resident
81: Accounting and Taxation
82: Construction professionals
83: Medical
84: Law
85: Other majors
95: Business closure cases reviewed every three years
97: Temporary Case
98: Cases of closure of business with unpaid taxes
For further information, please contact us.
You may want to read: WHAT TO DO WHEN I RECEIVE A PROFIT TAX RETURN?