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Income Tax (Credit) / Expense (Tables) | 12 Months Ended
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Dec. 31, 2022
Major components of tax expense (income) [abstract] |
Components of Income Tax Benefits/(Expenses) | Hong Kong profits tax has been provided at the rate of 16.5% (2021: 16.5%; 2020: 16.5%) on the estimated assessable profits arising in Hong Kong . Overseas tax is calculated at rates of tax applicable in c ountries in which the Group is assessable for tax:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Current tax: |  |  |  |  |  |  |  |  |  |  |  |
Hong Kong profits tax |  |  |  |  |  |  |  |  |  |  |  |
Charge for the year |  |  | 96,708,600 |  |  |  | 104,423,916 |  |  |  | 101,232,315 |
Overprovision in prior year |  |  | (143,606 | ) |  |  | — |  |  |  | — |
The People’s Republic of China withholding tax |  |  |  |  |  |  |  |  |  |  |  |
Charge for the year |  |  | 8,807,816 |  |  |  | 4,871,121 |  |  |  | 5,021,351 |
Other jurisdictions |  |  |  |  |  |  |  |  |  |  |  |
Charge for the year |  |  | — |  |  |  | — |  |  |  | 626,778 |
Deferred tax |  |  | (242,913,577 | ) |  |  | — |  |  |  | (1,896,006 | )
|  |  | (137,540,767 | ) |  |  | 109,295,037 |  |  |  | 104,984,438 |
Reconciliation of income tax expenses and profit before tax at statutory tax rate | A reconciliation of tax (credit)/expense and profit before tax at the statutory tax rate in which the Group’s major operating subsidiaries are domiciled is as follows:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Profit before tax |  |  | 1,001,420,217 |  |  |  | 1,331,176,555 |  |  |  | 1,361,698,473 |
Tax at statutory tax rate of 16.5% |  |  | 165,234,336 |  |  |  | 219,644,132 |  |  |  | 224,680,248 |
Tax effect of foreign tax jurisdictions |  |  | — |  |  |  | — |  |  |  | 264,583 |
Tax effect of two-tiered profit s tax rate |  |  | (165,000 | ) |  |  | (165,000 | ) |  |  | (165,000 | )
Tax effect of non-taxable income |  |  | (79,190,106 | ) |  |  | (95,836,917 | ) |  |  | (122,208,901 | )
Tax effect of distribution to perpetual securities holders that are deductible for tax purpose |  |  | — |  |  |  | (20,747,569 | ) |  |  | (20,290,239 | )
Tax effect of non-deductible expenses |  |  | 10,887,971 |  |  |  | 1,566,657 |  |  |  | 17,740,105 |
Tax effect of unrecognized temporary difference |  |  | (25,011 | ) |  |  | (4,075 | ) |  |  | (2,839 | )
Tax effect of deferred tax liability reversed |  |  | (242,913,577 | ) |  |  | — |  |  |  | — |
Overprovision in prior year |  |  | (143,606 | ) |  |  | — |  |  |  | — |
Utilization of tax losses previously not recognized |  |  | (33,590 | ) |  |  | (33,312 | ) |  |  | (54,870 | )
Withholding tax on the dividend income |  |  | 8,807,816 |  |  |  | 4,871,121 |  |  |  | 5,021,351 |
Income tax (credit)/expense |  |  | (137,540,767 | ) |  |  | 109,295,037 |  |  |  | 104,984,438 |

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