Please note fax copy and photocopy of the forms are NOT acceptable.
Submission of Additional / Replacement / Supplementary IR56 forms in hard copies:
For any amendment (increase or decrease of the reported income) and correction of other information, you are recommended to furnish a "REPLACEMENT" IR56 form
For form IR56B and IR56F, "P" the box at the top right hand corner to indicate clearly that it is a replacement form and supply the sheet no. for the previously submitted IR56B and date of submission for the previously submitted form IR56B and IR56F to be replaced.
For form IR56E and IR56M, state clearly that it is a replacement form and provide details of the previously submitted form to be replaced such as its original date of submission.
In the rare case where you wish to furnish an "ADDITIONAL" IR56 form to report only an additional sum of income (e.g. bonus, share option gain, etc.) omitted in the previously submitted IR56 form, please indicate clearly that it is an additional IR56 form.
You may wish to furnish a "SUPPLEMENTARY" form IR56B / IR56M for cases where an original IR56B / IR56M was omitted for filing to IRD in the annual submission.
You should provide the employees with a copy of the "ADDITIONAL", "REPLACEMENT" or "SUPPLEMENTARY" IR56 forms to facilitate them to file their own tax returns and also remind them to report the income to IRD.
Submission of Additional / Replacement IR56G form in hard copies:
For any correction of details and particulars in a previously submitted IR56G form, you are recommended to furnish a "REPLACEMENT" IR56G form, unless it is for the case to report a subsequent additional payment of remuneration to the employee who is about to depart from Hong Kong or even has departed from Hong Kong.
If an additional payment of remuneration is payable to the employee for whom you have filed IR56G form, you should furnish an "ADDITIONAL" IR56G form with the following:
Insert the additional amount in the appropriate item on the IR56G .
Mark the word "ADDITIONAL" clearly on the right hand top corner of the form.
At the time of filing the additional IR56G, the employer shall withhold the money payable to that employee for a period of one month from the date of filing or until receiving a letter of release from the Inland Revenue Department.