Hong Kong Company Tax Filing
Hotline: 86-755-82147392 Email：info@citilinkia.com
How to complete BIR60
(1) Guide to Tax Return - Individuals
A "Guide to Tax Return - Individuals" is sent together with the Tax Return, both in the same language. In other words, a taxpayer who receives a English version of Tax Return will also receive a English version of the Guide. You should read the whole Guide carefully before completing the Tax Return.
(2) Related Tax Rules
If you need further information on related tax rules, e.g what types of income are taxable, qualifying conditions for claiming deductions or allowances, please click here.
(3) Specimen of BIR60 with some key points to note
You may download a specimen of the Tax Return - Individuals (BIR60), in either English or Chinese, which contains a quick guidance on how to complete BIR60. Some key points, with examples, have been highlighted for your attention. Alternatively, the specimen is also available through the 24-hour Fax-A-Form Service (2598 6001).
Attention Notes on completion of BIR60:
Fill in HK identity card number, date of birth and relationship, as appropriate, of your spouse / dependant(s) to update your marital status / support your claim.
Exclude '$', ',' or cents when filling in amounts in boxes provided.
Fill in all relevant boxes for reporting full information.
When to file BIR60
(1) Time limit for filing
Tax Return - Individuals should be filed:
- within 1 month from the date of issue of the Tax Return if the taxpayer did not solely own any unincorporated business during the year of assessment; or
- within 3 months from the date of issue of the Tax Return if the taxpayer solely owned any unincorporated business during the year of assessment; or
- an automatic extension of 1 month will be given for filing the tax return for the year of assessment 2014/15 electronically.
(2) Extension of time for filing
(a) Block Extension Scheme for taxpayers who have appointed a tax representative :
Under the Block Extension Scheme, an extension of time for submission of Tax Return is granted to those individual taxpayers who have appointed a tax representative. For details about the Block Extension Scheme, please click here.
Requests for extension beyond the extended due dates would be granted only in the most exceptional circumstances. Applications for further extension should be made in writing on a case-by-case basis. If the reasons or exceptional circumstances are the same for employees of a particular company, the requests for further extension could be made by way of a list.
(b) Individual application for extension of time for submission of Tax Return :
If you have great difficulties in submitting the Tax Return within the prescribed time as mentioned above, you may apply for an extension of time to submit the Return in writing. You should state the reason why the Tax Return could not be submitted in time. Such application will only be entertained in exceptional circumstances.
(3) Request for a duplicate return
How to file BIR60
(1) Filing of paper BIR60
If you file paper tax return, you must submit the original tax return issued by us. Photocopies or fax copies of tax returns are NOT acceptable. Filing a copy of the BIR60 which was downloaded from the Internet is also NOT acceptable.
To submit tax return, please sent to us by post to GPO Box 132, Hong Kong or submit in person during office hours to our office (Revenue Tower, 5 Gloucester Road, Wanchai).
(2) Electronic Filing of BIR60
Computation of your own tax liabilities
If you wish to compute your tax liabilities by yourself after completion and filing of your tax return, the following may help you :
(1) The Department has developed a Tax Calculator to help you calculate your own Salaries Tax liabilities. Should you wish to use this Tax Calculator, please click here.
(2) For tax rates applicable to Profits Tax, Property Tax, Salaries Tax and Personal Assessment, please click here.
In general, most taxpayers will receive their tax bills starting from the third quarter each year. However, no assessment notices will be issued to those who are assessed as not liable to tax.
Contact Us
For further queries, please do not hesitate to contact ATAHK at anytime, anywhere by simply calling China hotline at 86-755-82148419, 86-755-82143512, or emailing to info@citilinkia.com.