MIDNIGHT SUN can offer you a range of trade support services to help you establish a cost effective base for your buying and shipping activities in the dynamic Asian region. Our services allied with Hong Kong's low tax environment enable our clients to achieve significant tax savings from their buying activities.... under certain circumstances clients can even operate their trading company tax-free.

We can help clients demonstrate a presence in the region through the use of a trading address, dedicated telephone and fax lines and even dedicated staff support. In effect we can provide a "virtual" office for your operations in Asia.

OUR TRADE SERVICES INCLUDE:

• Advice on the use of Hong Kong companies for trading activities including detailing the tax benefits available
• Advice on all aspects of trading activities including the development of a standard process to operate the company
• Re-invoicing including preparation of invoices and shipping documents
• Liaison with suppliers and freight forwarders on behalf of clients
• Arrangement of shipping and insurance
• Attending to payments to suppliers

Benefits of using MIDNIGHT SUN Trade Services:

• Advice on the use of Hong Kong companies for trading activities including detailing the tax benefits available
• Advice on all aspects of trading activities including the development of a standard process to operate the company
• Re-invoicing including preparation of invoices and shipping documents
• Liaison with suppliers and freight forwarders on behalf of clients
• Arrangement of shipping and insurance
• Attending to payments to suppliers

Our accounting services team is equipped to handle both the administrative and compliance requirements of your operations. Using the latest multi-currency accounting systems, we are able to maintain your accounts and produce your reports in English. Our services are sensitive to individual needs while maintaining high standards of accuracy, integrity and confidentiality.

We can help clients demonstrate a presence in the region through the use of a trading address, dedicated telephone and fax lines and even dedicated staff support. In effect we can provide a "virtual" office for your operations in Asia.

OUR ACCOUNTING SERVICES INCLUDE:

• Preparation of annual and periodic financial statements for management, statutory and third party purposes.
• Provision of general book-keeping services.
• Preparation of budgets, forecasts, business plans and cash flow statements.
• Operation of bank accounts and administration of creditor payments.
• Provision of payroll services and attending to other employer obligations.
• We will also arrange independent audits as requested.

Benefits of using MIDNIGHT SUN Accounting Services:
Outsourcing your accounting to MIDNIGHT SUN will remove the burden of administering your operation allowing you to focus on meeting your customer needs. MIDNIGHT SUN will ensure that your accounts are prepared in accordance with international accounting standards and are compliant with the requirements of the Hong Kong Companies Ordinance.

MIDNIGHT SUN will manage your tax administration in Hong Kong and provide tailored advice to your individual requirements.

OUR SPECIALIST TAX SERVICES INCLUDE:

• Advising on the design of tax efficient remuneration packages.
• Advising on the tax implications of your proposed activities including acquisitions and disposals of business and properties.
• Preparing and filing corporate and personal tax returns with the Hong Kong Inland Revenue Department.
• Representing you in formal tax appeals, back tax disputes and investigations in Hong Kong.

Benefits of using MIDNIGHT SUN Tax Services :
MIDNIGHT SUN will ensure your timely compliance with the requirements of the Hong Kong Revenue Department. Your tax liabilities will be minimized through the design and use of tax efficient structures.

MIDNIGHT SUN will provide a wide range of high quality corporate secretarial services, designed to ease your concerns regarding the administration of your company.

OUR SECRETARIAL SERVICES INCLUDES:

• Incorporation of companies in Hong Kong.
• Establishment of branch offices and registration of overseas companies in Hong Kong.
• Provision of company secretary and registered office facilities.
• Opening of bank accounts and provision of authorized signatories.
• Arrangement of Hong Kong employment visa's.
• Establishment and administration of the Mandatory Provident Fund for Hong Kong companies.
• Attending to statutory corporate compliance issues.

Benefits of using MIDNIGHT SUN Corporate Services:
MIDNIGHT SUN is e to provide rapid cost effective incorporations in a variety of jurisdictions. Your statutory records are professionally maintained and completely ecure.
MIDNIGHT SUN will ensure that your operation is fully ompliant with all statutory requirements in Hong Kong and in its registered jurisdiction.

MIDNIGHT SUN provide a wide range of visa support under different circumstances, there are various types of visa and immigration services we would advise our clients for application. Below we try to provide more detailed, yet exhaustive, information of each type of these services. For further details, please contact for a free enquiry.

Employment Visa (or known as working visa / Work permit)
For a person not of having the right of abode or right to land or unconditional of stay in Hong Kong, Employment visa is required before taking up any sort of employment whether paid or unpaid, part-time or permanent, contract or temporary assignment.

Each application is determined on its individual merits, and an applicant should meet normal immigration requirements. Listed below are some of the key criteria to be considered:

• whether there is a genuine vacancy for an employee in Hong Kong;
• what skills, knowledge and experience are needed for the job;
• whether the terms and conditions of employment are comparable to those in the local market;
• whether the applicant is suitably qualified and experienced relevant to the job; and
• whether the job can be filled locally.

For a person who is the owner of the sponsoring company, i.e. proprietor, major partner or shareholder, the applicant has to apply for the another visa type - Investment based Employment visa (or known as Investment visa). Please refer to the details below.

Investment based Employment Visa (or known as Investment visa)
Investment based Employment Visa is considered as one of the categories of Employment visa or known as (Working visa / Work permit). This visa is suitable for those who attempt to carry out a business in Hong Kong. The essential requirement is similar to Employment visa application; however, the applicant should prove that the company in Hong Kong can contribute to the Hong Kong economy significantly. Besides, there is no definite requirement for the investment amount, nature or scale of the business. The applicant must be the major shareholder of the business, otherwise, an employment visa should be considered.

Dependant Visa
For a sponsor who is a Hong Kong permanent resident or a resident who is not subject to a limit of stay (i.e. a resident with the right to land or on unconditional stay), the following dependants may apply to join him/her for residence in Hong Kong:
a)his/her spouse;
b)his/her unmarried dependent child under the age of 18; and
c)his/her parent aged 60 or above.

For a sponsor who has been admitted into Hong Kong to take up employment or study, or who is permitted to remain in Hong Kong as a capital investment entrant, the following dependants may apply to join him/her for residence in Hong Kong:
a) his/her spouse; and
b)his/her unmarried dependent child under the age of 18.

Training Visa
An application for an entry permit to enter Hong Kong for a limited period (not more than 12 months) of training to acquire special skills and knowledge not available in the applicant's home country may be favorably considered if:
a)the bona fides of the applicant and the training company are satisfied;
b)there is a contract between the training company (the sponsor) and the trainee;
c)the sponsor guarantees in writing the maintenance and repatriation of the trainee and that the trainee will receive training in the sponsor's premises until the end of the agreed period, after which the trainee will return to his/her place of residence;
d)the sponsor is a reputable company, capable of providing the proposed training; and
e)the proposed duration and content of the training program can be justified.

Student Visa
Before applying the student visa, all non-local students should be accepted by the institute in Hong Kong. Here below is the Immigration policy on Education:

Primary and Secondary Education:
a)Students other than those from the Mainland, Macau and Taiwan may apply to study at private schools registered under the Education Ordinance; or
b) Mainland students may apply to attend secondary school level short-term exchange programmers approved by the Education Bureau up to a maximum period of not more than 2 weeks, if accompanied by Mainland teachers.

Post-Secondary Education:
a)Study at private schools registered under the Post Secondary Colleges Ordinance and Education Ordinance (except students from the Mainland, Macau and Taiwan);
b)Take up full-time studies in locally accredited post-secondary programmes; or
c)Attend full-time exchange study programme for not more than one year at degree or above level;
d)Students other than from the Mainland may apply to take up part-time studies in any locally accredited taught post-graduate programmes;
e)Mainland students may apply to take up part-time studies in locally accredited taught post-graduate programmes run by the University Grants Committee (UGC)-Funded Institutions

The above entry arrangement for education does not apply to nationals from Afghanistan, Albania, Cambodia, Cuba, Laos, Korea (Democratic People's Republic of), Nepal and Vietnam.
If the student applicant is under the age of 18, the student is required to name a local sponsor who agrees to sign an undertaking to support and provide accommodation to the student. In addition, the sponsor is held responsible for the repatriation of the student where necessary. In processing student applications, the sponsor is required to produce proofs of financial standing and accommodation for this purpose.