They would contain all the necessary information about your employee and the accumulated earnings over the taxation year. Facsimile transmission is not acceptable for forms ir56b efgm form no. The following are the forms that are mainly used by the employers to give out information to the ird on their employees. Notification of arrival in hong kong of nonresident entertainerssportsmen. Before that, you must get the approval from ird to submit computerized ir56e form. Prepare tax forms ir56e, ir56b, ir56f and ir56g with.
No 187 8022 for the year from 1 april 2015 in any communication please quote the file number below fileno. There are 15 corporate tax units, and a separate unit for audit purposes. Application form for registration of vendors under tourist vat refund scheme. Request under section 88b of the inland revenue ordinance cap. It can be done by printing the ir56e report and send to the inland revenue department. This includes all of the pages that enable, generate, and maintain both employee and company identification and biographical data that support the reporting requirements of the hong kong inland revenue department ird. Generating ir56e tax form make sure you have completed following sessions l how ecpayroll system handles hk taxation. Hk employers return and ir56 the basics the vox of talenox. This includes all of the pages that enable, generate, and maintain both employee and company identification and biographical data that support the reporting requirements of. You must let the inland revenue department ird of any changes in employment in your company hiring, terminating or change of details of employees all must be reported. Inland revenue definition of inland revenue by the free.
To help protect the environment, please opt for receiving electronic notice to file tax return by clicking the link of selecting electronic notices on the right hand side, if you have not yet done so. Profits sourced elsewhere are not subject to hong kong profits tax. The inland revenue department is also known as ird which is a hong kong government department. Submission of the form can be made by post, by fax or in person to. The etax services include issue of notices and documents by ird in the form of electronic records to the taxpayer through govhk. If you do not receive bir56a and ir56b forms by mid april, or the original forms have been lost damaged, or you need more ir56b forms or other forms ir56e, ir56f, ir56g, ir56m and ir6036b, you can contact the ird for these forms. Use this page to find a form or guide based on its number. For tax filing purpose, we have to submit ir56f or ir56g to inland revenue department ird within 1 month from termination of employment contract or departing hong kong. The inland revenue department ird of hong kong government is one of hong kong government departments which is responsible for the administration of the following hong kong ordinances on taxes and duties and the related rules and regulations. Application form for profile update for company appeal and objection. If the chapter is also available in rtf format, you may go straight to the download area at the bottom of the page to download and print the whole chapter rtf copy. Inland revenue department salaries tax employers return of remuneration and pensions 2015 2016 50 sn018032 2016 2 revenue tower. The tin shown on the tax returnindividuals and related notice of assessment is solely for login onto etax account and access to the eservices provided by the inland revenue department. To submit ir56b to inland revenue department ird, you can refer to the guide below or follow these steps.
Please note that system update has been scheduled to take place daily from 3. Hong kong company maintenance and compliance guide 7 employers return. Pdf file can be opened with adobe acrobat reader which is available at the adobe systems incorporated. Notices and documents issued by the inland revenue department. Tax returnindividuals for 201920 will be issued on 4 may. Many ird publications, guides and forms have a number such as ir3 or gst101. Hong kong hr guide tax filing ir56b is part of the hong kong hr guide series.
Needless to say, the onus of completing the er on a timely and accurate basis is on the employer. Inland revenue department stamp office 3f, revenue tower, 5 gloucester road, wan chai, hong kong. It serves under ministry of finance to collect taxes in hong kong. Ir56b forms in respect of all persons within the scope of note 1 a who were employed, or paid a pension, by you for the year. The government of the hong kong special administrative region government forms. Home forms and guides forms and guides by keyword employers ir56 taxpayers employees who pay their own paye payments to us forms and guides nga puka take me nga puka. This alert discusses the comments made by hong kongs inland revenue department ird at its 2015 annual meeting with the hong kong institute of certified public accountants annual meeting on the application of antiavoidance provisions against the transfer of tax losses in a courtfree amalgamation, the interpretation of the deductibility of bank loans as bad debts and. Submit ir56b to ird from talenox talenox knowledge centre. Choose your year of assessment ya and click on generate ir56b. It can be done by printing the ir56e report and send to the inland revenue department ird by post or delivery in person.
The employers return is issued by the inland revenue department every year for the purpose of reporting the amount of remuneration, including salaries, wages, commission etc, paid to each employee during a year of assessment, that is, for a year running from april 1 to 31 march next year. The inland revenue department issues guidance on corporate treasury centre rules the inland revenue department has issued new guidance departmental interpretation and practice notes no. These notices and documents including notices to furnish tax return and notices of assessment are hereinafter referred to as the electronic notices. Legislative council brief inland revenue ordinance chapter 112 inland revenue amendment no. Hong kong company maintenance and compliance guide 7. Tax payment deadline automatically extended by three months april 9, 2020 relief measure. Below are the detailed descriptions of each format. Rates of depreciation 1 for the purpose of the ordinance, the expression machinery or plant. Hr guide pages will be updated continuously and become your best reference at human resources regulations. Issuance of tax clearance certificates and other confirmations on request. The ir56b tax sheets are conformed to the standards from the hong kong inland revenue department.
The documents listed in this section are grouped in ranges of 100. News and information about the governments tax policy work programme, including. If i received a salaries tax profits tax property tax assessment, and found that the income assessed and the tax charged are too high, can i raise objection against this. It can be done by exporting those required data from ecpayroll system to the ir56b software provided by inland revenue department ird. Direct keying for preparation of employers return bir56a, ir6036b and up to 30 sets of ir56b efgm must be submitted by an authorized signer note 1 who is an etax account holder. Demonstration on how to use the ir56 forms preparation tool. In hong kong, employers are required to submit the tax information of active staffs to government every year. Hong kong inland revenue department will send bir56a and ir56b employers return to employers on the first working day of april each year. Backstage is capable of preparing ir56b employers return of remuneration and pensions, ir56e employee who commences to be employed, ir56f employee who is about to cease to be employed and ir56g employee who is about to depart from hong kong. Actually, it is a process of file export and import. Oct 11, 2019 the hong kong government has different tax forms that the citizens are required to fill for taxation purposes.
We discuss all aspects of the creation of the data for these inland revenue reports. Demonstration on how to submit ir56b f forms via mixed mode. Hong kong hr guide tax filing ir56m is part of the hong kong hr guide series. Only profits which have a source in hong kong are taxable here.
You are required to provide your employers file number, company name, the year of assessment for form bir56a and ir56b and your postal address in the request letter. In hong kong, employers are required to submit the tax information of new join staffs to government within the first 3 months of employment. Inland revenue synonyms, inland revenue pronunciation, inland revenue translation, english dictionary definition of inland revenue. The hong kong government has different tax forms that the citizens are required to fill for taxation purposes.
Automatic extension of 201819 tax payment deadlines for 3 months april 9, 2020. Territorial source many entrepreneurs form hong kong companies to run their ecommerce for tax saving purpose. Employers can write to the inland revenue department for duplicate annual employers return form bir56a and ir56b or other forms including ir56e, ir56f, ir56m and ir56g. Tourist vat refund scheme tvrs brochure with application form for tourist vat refund.
Ir56b additional reporting additional income in respect of the same employee inland revenue department employers return of remuneration and pensions for the year from 1 april 2019 to 31 march 2020 please provide a copy of the completed form ir56b to your employee 11. For example, to find the fringe benefit tax guide ir409, click the 400499 button and browse through the list. Locate forms and guides based on the number of the document. To introduce the new service, inland revenue department will hold a seminar and the contents will include. Each form has its purpose, which is stated clearly by the revenue inland department. After completion of the printed form, remember to sign it before submission. Ir56f namely notification by an employer of an employee who ceases to be employed is the form applicable to staff about to have employment contract terminated. The inland revenue department is responsible for the overall administration of direct taxes. Hong kong adopts a territorial source principle of taxation. Tax payment deadline automatically extended by three months. Block extension scheme for lodgement of tax returns for the current year by. View and download result of application change of business registration particulars. Hk employers return and ir56 the basics the vox of. Such tin is not used as a tax identifier of hong kong tax resident and therefore should not be provided for automatic exchange of financial account.
Update your employer info and double check all the ir56b forms to ensure that everything is in place. Citation these rules may be cited as the inland revenue rules. Gazettal of amendment notices made under inland revenue ordinance press release april 9, 2020 relief measures. Forms and guides are listed by prefix in alphabetical order and then by number. The inland revenue ordinance is one of hong kongs ordinances. View and download result of application change of business registration particulars block extension scheme for lodgement of tax returns for the current year by tax representatives. The inland revenue department is responsible for the. Essentially, the er and associated forms ir56b efgm are the methods by which the inland revenue department ird collects salary and pension information about employees upon which each individuals tax calculation and returns are issued. The commissioner of inland revenue, who also holds the statutory appointments of collector of stamp revenue and estate duty commissioner, is responsible for the administration of the following ordinances and the rules and regulations made under these. Menu taxes in hong kong employment 14 july 2015 on business, hong kong, taxes, employment. Company carrying on business in hong kong is obliged to file form ir56b for all its employees. Employee tax submission guide in hong kong justlogin.
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