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  Home > Tax Information - Individuals/Businesses > CEPA - Requisition for copies of tax documents

CEPA - Requisition for copies of tax documents

Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA)
Requisition for copies of tax documents by Hong Kong Service Supplier

To obtain the preferential treatment under the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA), a Hong Kong service supplier should apply to the Trade and Industry Department for a Certificate of Hong Kong Service Supplier. As required by the Trade and Industry Department, the applications should be submitted with supporting documents including the following business registration and tax documents:-

 
Types of document
  
Certified by
 
(1)
Copy of the valid Business Registration Certificate
    
Business Registration Office
    
 
(2)
A certified extract of information on the Business Register
Business Registration Office
    
 
(3)
Copies of the annual tax returns submitted to the Inland Revenue Department (IRD) and assessment notices issued by IRD for the past 3/5 years
    
 
(4)
A copy of the latest Employer's Return of Remuneration and Pensions (B.I.R.56A) submitted to IRD

Business Registration documents

Of the documents mentioned above, only the certified extract of information on the Business Register has to be issued and certified by the Business Registration Office. The prescribed fee payable for the certified extract is $27 and the application procedure is simple. The document will be available for collection after 11:00 a.m. on the first working day following the day of application. The same procedure applies for application for a duplicate business registration certificate (at a fee of $20) or a certified copy of business registration certificate (at a fee of $27).

Copies of other tax documents

Generally speaking, the tax documents required like the tax returns and assessment notices are in the hands of the taxpayers and their representatives. The applicants can locate these documents from their records and pass them to the Designated Professional for certification, without contacting the IRD for copies.
 

However, should there be difficulties in locating the tax documents required, taxpayers can apply under the Code on Access to Information to the department for copies by completing the application form. A charge reflecting the cost of reproducing the records concerned may be levied. The required information will generally be provided within 10 days.

It should be noted that the number shown on the Employer's Return of Remuneration and Pensions (B.I.R.56A) refers to the number of returns (I.R.56B) filed for each employee liable to salaries tax. Employers are not required to report on the B.I.R.56A the total number of employees and their residence status.
 

Enquiries can be directed to taxinfo@ird.gov.hk or the enquiry hotline 187 8088.

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Application procedures for Business Registration documents 

The prescribed fee payable for the Business Registration Office to issue a "certified extract of information on Business Register" is $27.  The application procedure is simple and convenient.

The same procedure applies for application for a duplicate business registration certificate (at a fee of $20) or a certified copy of business registration certificate (at a fee of $27).

 

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